Before the era of double accounting system occurs 3000 years BC till 13th century records the accounting information because investment in trade. Economic and political conditions from the Exchange System comes into the trading system and developing accounting technology in this era were noted on the sheet wax. Era double accounting system (Double Entry Book-keeping) in the late 13th century in this era is an investment in the form of trade or joint trade partnership has established Bank has started sailing in freight and printed books to paper 1202 Brahms discovered the accounting arrangement according to the Nob.The bottom of the first urban richest pair of Genoa Italy country. In 1340, which is the Trade Center later in the 15th century, Italy began to power down the Trade Center had degenerative changes to European countries such as Spain, the Netherlands, Portugal, and accounting in the era of the operation at the end of the accounting period. The current era in the 20th century, with the industrial revolution, making accounting requirements are more and the purpose of the accounting information to change from the original user data management is coming as investors, creditors and the Government, as a user of the accounting information.
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