Historia de la Contabilidad UNJBG

Summary

This video traces the evolution of accounting, from its ancient beginnings in Mesopotamia, where rudimentary arithmetic and recording systems were used, to the development of sophisticated accounting methods in Rome, Greece, and Egypt. It explores key historical milestones, such as the invention of coinage, the introduction of double-entry bookkeeping by Luca Pacioli in the Renaissance, and the emergence of modern accounting principles. The script covers the evolution through the Middle Ages, Modern Era, and Contemporary period, highlighting the rise of accounting schools and practices that have shaped today's accounting profession.

Takeaways

• 😀 The history of accounting dates back to the earliest human civilizations, which used simple methods initially, evolving into more advanced practices for economic exchange.
• 😀 Accounting is closely tied to human activities such as commerce, industry, and finance, helping individuals and organizations track resources and measure progress toward goals.
• 😀 The origins of accounting are intertwined with the development of writing, numbers, and the concept of property and value, with early evidence dating back to 6000 BC in Mesopotamia.
• 😀 One of the earliest forms of accounting was the recording of deposits and offerings in Babylonian temples, with evidence of banking practices around 5400-3200 BC.
• 😀 In ancient Greece (around 5000 BC), laws required merchants to maintain books for recording business transactions, and in Egypt, scribes kept track of royal expenses.
• 😀 Notable historical moments include Hammurabi's code (2100 BC), which mentions accounting practices, and Salomon's legislation (594 BC) that established an official tribunal for financial accounts.
• 😀 The Roman Empire developed sophisticated accounting methods, including the use of the 'adversaria' and 'codex' books to record revenues and expenses.
• 😀 The Middle Ages saw the introduction of gold coins like the solidus, which helped facilitate international trade and accounting practices in Mediterranean cities.
• 😀 The Renaissance brought key advancements in accounting, with the Florentine school developing double-entry bookkeeping and Francesco Datini using it in his business operations (1366-1400).
• 😀 The modern age in accounting began with notable figures like Benedetto Cotrugli, who codified double-entry accounting in his work, and Fray Luca Paciolo, whose treatise in 1494 established the foundations of accounting as we know it today.

Q & A

What is the origin of accounting?

Accounting dates back to the earliest human civilizations, where people began to keep track of resources and economic transactions. The need for record-keeping in commerce and trade led to the development of accounting practices.

What role did ancient civilizations play in the development of accounting?

Ancient civilizations like Mesopotamia and Egypt laid the foundations for accounting by introducing basic arithmetic operations, record-keeping systems, and economic concepts such as property and units of value measurement.

What is the oldest known accounting record?

The oldest known accounting record is a clay tablet from Mesopotamia, preserved in the Semitic Museum of Harvard. It is considered the earliest example of accounting, demonstrating how early civilizations kept track of transactions.

How did the ancient Greeks and Romans contribute to accounting?

In ancient Greece, merchants were required by law to maintain records of their transactions. In Rome, accounting was done using specific books such as the 'Adversaria' for income and expenses, and the 'Codex' for personal accounts, marking an early use of systematic record-keeping.

What was the significance of the medieval period in accounting history?

During the medieval period, the solidus gold coin, widely accepted in international trade, standardized economic transactions. This period also saw the development of accounting practices in Italian cities such as Genoa and Florence, where advanced bookkeeping techniques were used.

Who is considered a pioneer in the development of double-entry bookkeeping?

Benedetto Cotrugli is considered one of the pioneers of double-entry bookkeeping, having written about it in his book 'Bella Mercatura' in the 15th century, which was later published in 1573.

What was the contribution of Luca Pacioli to accounting?

Luca Pacioli, often regarded as the father of accounting, published his famous work 'Summa de Arithmetica, Geometria, Proportioni et Proportionalita' in 1494, which included detailed explanations of the double-entry bookkeeping system and its application in business transactions.

How did accounting evolve during the modern age?

During the modern age, accounting saw significant developments, including the establishment of formal schools and the widespread adoption of double-entry bookkeeping. The Industrial Revolution also spurred further changes, as the need for more detailed financial records became crucial in a growing economy.

What were some of the major influences on accounting during the 19th century?

The 19th century saw the rise of industrialization, the birth of liberal economic philosophies, and the need for more standardized financial reporting. This period also marked the formalization of accounting education and professional organizations, particularly in the United States and Europe.

What are some of the schools of thought in contemporary accounting?

In contemporary accounting, several schools of thought have emerged, such as the personalistic, abstract, juridical, and positivist approaches. These schools address issues related to valuation, pricing, and the measurement of financial performance, as well as the development of concepts like depreciation and reserves.