November 2022
Intermediate to advanced
386 pages
16h 55m
English
Peter Cleary
The use of accounting information has been traced back many thousands of years and originally emerged as a means to allow wealthy individuals keep track of their assets as they bought, sold and/or traded them. Double-entry bookkeeping was first described in 1494 by an Italian monk named Luca Pacioli, in referring to the system of debits and credits used by merchants in Venice. This system of recording still underpins modern (financial) accounting systems to the present day.
Over time, the commercial environment gradually evolved from primarily family-owned firms to increasingly large and complex entities, encompassing a wide variety of ...
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