History of Accounting kubva kare nanhasi

Accounting, sezvatinoona munguva yedu, rava huchashandiswa chikuru nokuda yokudzora zvoupfumi basa zvose mukati chete sangano, uye makuru masangano. Izvi Kugara kwerunyararo kwema zvose uye zvinyorwa mashoko ose chokuita sangano. Accounting date inoshandiswa kuongorora kubata boka raro tariro mune ramangwana. Banks nezvimwe neanokweretesa nemasangano akawanda chizvidavirire Data kuti chisarudzo chokupa chikwereti kana zvikwereti. Uyezve, pamutemo zviremera uyewo kutarisa mashoko. Kubva ichi zvose zviri pachena kuti basa kubvunzwa riri hombe. Asi kuti pave nehurongwa hwakadai aifanira kupedza nguva yakawanda. Saka, tichataura pamusoro pane nhoroondo rokuzvidavirira.

Midzi yawo kuenda kure kare makore anosundwa nguva. bhuku rokutanga, zvakafananidzirwa chizvidavirire musi kubva 3500 remakore BC. Accounting chaiitirwa ivhu pamapuranga, uye akamutungamirira kuti vanyori muBhabhironi.

With veMubatanidzwa pabepa yezwi kupfuura yakabudirira ukama, chizvidavirire zvava nyore. Zvisinei, kusvikira nhasi hurongwa achiri kure. In Estates siyana nhoroondo yaiva gogonera. Varidzi zhinji nguva nenguva kuongorora mapepa uye kunyoresa bhizimisi masangano. Izvi zvakanga pakuonekwa makings ose Vaongorori rokutanga. Asi zvose anoburuka chete kutarisira kuchengeteka pfuma uye ndakaongorora dzose. Hapana akaedza kuyera purofiti uye kuziva sei zvinobudirira maitiro upfumi basa.

Nhoroondo chizvidavirire akagashira kurudziro itsva kana wakatangwa kaviri mukova. Izvi zvakaitika muna 1340. Nzira iyi vakatanga kushandisa vepfuma ose kuGenoa. Nhoroondo chizvidavirire kunoratidza kuti nzira iyi akarondedzerwa ne Luca Pacioli. Kuti iye anonzi baba ndizvidavirire. Stage okusuma kaviri kupinda anonzi kutanga ano hurongwa.
Zvose zvakanga nyore. Economic zvinhu zvakanga zvakaenzana Verengai zvikwereti uye munataisireva uye zvakarurama.

Hwaro chizvidavirire mutemo vakaisa pasi, umo kuchinja mune imwe nhoroondo zvinotungamirira kuchinja ari chinhu chakakombama. Saka pane pachiyero. Uyezve, kuchinja uve mugove mumwe. Asi nevakomana zvinoreva uye zvakaenzana. Accounting aiva mumwe mamwe basa - kuziva kunyatsoshanda zvoupfumi mabasa chero sangano.

Nhoroondo chizvidavirire rakakamurwa mbiri nguva. Nokuti wokutanga dzinoratidzwa kushaya mabhuku akakodzera mufambiro bhizimisi. Chechipiri nguva yakatanga bhuku kusunungurwa Pacioli pamusoro kaviri-kuverengwa hurongwa. Rakava bhuku rokutanga kuti ndizvidavirire.

Kubvira muzana remakore rechi17 makambani akawanda vakatanga mari refu nzendo. Izvi zvakaita kuti chokwadi chokuti nhau nguva yakapedzwa pakupera kwegore. Muna 1673 France akatanga kuudza pakuenzanisa nerimwe boka, izvo zvinofanira kuva pamakore maviri kamwe.

Zvishoma nezvishoma rwezvemabhengi zvekutepfenyura. Pakuenzanisa zvebhizimisi kubvumira kuongorora kugona ayo uye kugadzirisa nyaya anomukweretesa. Production Mavhoriyamu zvawedzera sezvo nemabhizimisi pachavo. Basa pazvinhu zvavo pachiyero jira rava chinokosha. Pfungwa depreciation.

Paiva kudiwa pakuverenga mutengo. Nhoroondo chizvidavirire kwasvika mugumo muna 1959 paakasika munhu basa kuti yakatanga mirayiridzo inokosha mari ichaita. Pashure paizvozvo, kuchinja kukuru kwakaitika.

Nhoroondo kukura rokuzvidavirira muRussia vakatambura dzakawanda nguva munhoroondo. Inogona kukamurwa zvikamu zvitatu: nguva Russian Empire, Soviet nguva uye ano.

Asi chizvidavirire hurongwa kuramba ichishanduka nhasi. nyika imwe neimwe ine maitiro ayo, asi mumakore achangopfuura kwave kune kuitika kune pokumuka mitemo yose.