"That the one side of their booke was used for Debitor, the other for Creditor, is manifest in a certain place, Naturalis Historiae Plinii, lib.
#Debit credit kirjanpito pro#
In a chapter in this book, headed "Opinion of Book-keeping's Antiquity," the author states, on the authority of another writer, that the form of book-keeping referred to had then been in use in Italy about two hundred years, "but that the same, or one in many parts very like this, was used in the time of Julius Caesar, and in Rome long before." He gives quotations of Latin book-keeping terms in use in ancient times, and refers to "ex Oratione Ciceronis pro Roscio Comaedo" and he adds:
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The very interesting and able book described as The Merchants Mirrour, or directions for the perfect ordering and keeping of his accounts formed by way of Debitor and Creditor, after the (so termed) Italian manner, by Richard Dafforne, accountant, published in 1635, contains many references to early books on the science of accountancy. It is described as A Profitable Treatyce called the Instrument or Boke to learn to knowe the good order of the kepyng of the famouse reconynge, called in Latin, Dare and Habere, and, in English, Debitor and Creditor.Ī short book of instructions were also published in 1588 by John Mellis of Southwark, in which he says, "I am but the renuer and reviver of an ancient old copie printed here in London the 14 of August 1543: collected, published, made, and set forth by one Hugh Oldcastle, Scholemaster, who, as appeareth by his treatise, then taught Arithmetics, and this booke in Saint Ollaves parish in Marko Lane." John Mellis refers to the fact that the principle of accounts he explains (which is a simple system of double entry) is "after the forme of Venice".
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The first known English book on the science was published in London by John Gouge or Gough in 1543. The art of accountancy on a scientific principle must certainly have been understood in Italy before 1495, when Luca Pacioli ( 1445 - 1517), also known as Friar Luca dal Borgo, published at Venice his treatise on book-keeping.
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Officially licensed accountants are recognized by titles such as Chartered Accountant (UK), Certified Public Accountant (US), or Certified General Accountant (Canada). Practitioners of accountancy are known as accountants.
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Auditing, a related but separate discipline, is the process whereby an independent auditor examines an organization's financial statements in order to express an opinion - that conveys reasonable but not absolute assurance - as to the fairness and adherence to generally accepted accounting principles, in all material respects. Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarized, interpreted, and communicated. Accountancy ( British English) or accounting ( American English) is the measurement, disclosure or provision of assurance about information that helps managers and other decision makers make resource allocation decisions.