Warianty tytułu
The First Theorists of Accounting
Języki publikacji
Abstrakty
Omówiono dokonania pierwszych teoretyków rachunkowości: Luca Paciolego i Benedetto Cotruglego.
Two names are inextricably connected with the history of accounting. The figure of Luca Pacioli is quite well known in the post war history in Poland. However, when looking at the beginnings of accounting as a scientific discipline, one cannot forget that he was not the only theoretician within this area, nor was he the first one. A different name - if not forgotten altogether - surely not sufficiently popular - is certainly worth reminding. Benedetto Cotrugli's "The book on the ant of trading" is regarded as the oldest work that in a scientific fashion describes double bookkeeping - the XIII chapter entitled "On orderly keeping of business records" is devoted to the description of it. History presented Benedetto Cotrugli a secondary place, however it does not change the fact that he was the first one to describe the system of double bookkeeping.(original abstract)
Słowa kluczowe
Rocznik
Numer
Strony
182-188
Opis fizyczny
Twórcy
autor
Bibliografia
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
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