Accounting evolution.To write down a list of accounting occur approximately 5,000 years ago, which occurred as needed for the purpose to know more need profitable and has evolved gradually. Starting from theModern Egypt to save on inventory of property in the throne.The era of Baroque hotel, suitable for logistics. A note about silver and gold that has been. The date of receipt and the name of the recipient's name,Development of modern Greek from the periodic cost information received – until I find a.Beginning balances and installments.Roman saves two log entries that occur without it inherited from whom and to whom the same number.To take notes on the accounts, as well as the evolution from the beginning that the discovery of the accounting evidence until the 13th century caused the need is investment in a trade that occurred in the BA business consists of 4000 years ago, when the Union logo, investors tend to invest in a single owner. With the hope of profit as a result.Economic conditions are business replacing trade exchanges in the past. However, in this age of accounting record, but about an item of property, regardless of the raw materials, labor, because the business owner's labor and slave labor family.The development of technology Development of math, counting number count days The Arabic numerals rather than Roman numerals invented the The use of money as a medium of Exchange, which began to use silver coins from the 3rd century.The history of accounting theoryAccounting theory formation in the late 19th century are 13 hills when you start accounting principles (Double Entry Book-Keeping) accounting of the evidence taken in accordance with accounting principles the first couple books found at the city of Florence. During the year, 1296-1300, but evidence shows evidence of accounts recording the complete set of the first match at the city of Genoa. In 1340 In this century, the country flourished in Italy, commercial and Trade Center, which caused the need for the account until the account entry notes development comes as a double major in accounting.The beginning of the 15th century Italy began to deteriorate the power down. Centre commercial Tana vote change to other countries in Europe, such as Portugal and Spain, so the risks in the Netherlands the trade decrease, thus changing the target account to find the performance when the ending date instead.In the 19th century and beginning of the 20th century, the theory of political evolution has quickly due to the impact of the industrial revolution in England and the United States. From the industrial revolution to the accounting monmak and accounting information objectives have changed, and the economic and social conditions that complexity is more like the old manufacturer that will use data accounting is managers. When circumstances change, people need to take more account information. Make the method of accounting is more complex.A history of accounting in the country of ThailandTo change the rule when the June 24 2475 cause economic panic. Revenue Code has been issued, storage, personal income tax and corporate. Income tax of the company and corporate partnership stores from net income in the year. Consequently there has been an accounting Act b.e. seal 25482 enforcing for the first time.2475 (1932) There are people in Thailand who achieved an academic account from overseas, only 2-3 Pax: Prince chaiyossombat (Krishna mara), and Black River it first-rate wat Luang (ม.ล. to think it trough Gu ra). Subsequent versions include a graduate teacher, Faculty rooms and BU khanak vimonsiri jarun teacher teachers wedding application at Thalang Krishna mara, etc accountants that are bundled at the Office of the Ombudsman, which investigates money jurist in the Hall within the Grand Palace and aims to promote the profession to the public and auditing professional association, as in the countries that grow.Per year branded Buddhist 2482 has more accounts Act because most businesses, regardless of whether it is a company. Partnership or individual Accounting is not standard accounting which this Act makes business entrepreneurs that are defined in the law, must take account of legal and accounting rules and procedures correctly because the original accounting law (2482 (1939).) There are some flaws have cancelled law. new legislation in its announcement of the revolutionary 285 which is valid from November 30, 1972.Later in the year 2543 (2000) has announced the regulations coming into force of the new Act is to enforce 2543 (2000) account when expires 90 days from the day the Government announces in episode 41 117. May 12, 2000, is August 10, 2000.Institute of professional accountingThe Control Board consists of the audit profession Call statement said the State of law was established by the auditor acting administrator and Auditor, including the control of Auditors, standards.
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