This blog is dedicated to all students who are taking Accountancy. We started this blog to share knowledge, giving some tips and guides on different Accounting topics and most of all to help you, students, to make Accounting as an adventure to enjoy!
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Before anything else... Have you ever wonder the history of accounting? Aren't you a little bit curious about it? I did a short research about it and here's what I found from the web. The name that looms largest in early accounting history is Luca Pacioli, who in 1494 first described the system of double-entry bookkeeping used by Venetian merchants in his Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Of course, businesses and governments had been recording business information long before the Venetians. But it was Pacioli who was the first to describe the system of debits and credits in journals and ledgers that is still the basis of today's accounting systems. The industrial revolution spurred the need for more advanced cost accounting systems, and the development of corporations created much larger classes of external capital providers - shareowners and bondholders - who were not part of the firm's management but had a vital interest i
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