| Name of the original | Трактат про рахунки та записи. |
|---|---|
| Publishing house | Алерта |
| Language | Ukrainian |
| Year of publication | 2021 |
| For whom the book | The book is of interest to a wide range of scientific community, accounting teachers, students of higher and secondary educational institutions. |
| Number of pages | 180 |
| lining | Hard |
| ISBN | 978-617-566-666-1 |
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Accounting has existed for a long time, it arose in the process of development of human society, in the process of material production at a certain stage of human development and social activity. The first written records of business date back to the fourteenth century.
The first book on accounting was published in 1494 in Venice & quot; Treatise on Accounts and Records & quot ;, by Luca Pacioli, Italian, mathematician, monk.
The book describes the procedure for keeping books and accounts by Venetian merchants, the method of accounting in the books of existing property and trade transactions. L. Pacioli's method of accounting for trade transactions in accounting has been called the method of double entry and has been widely used in accounting for over five centuries.
The book is of interest to a wide range of academics, accounting teachers, students and secondary schools.
