THE HISTORY OF DOUBLE-ENTRY

Accounting History has lasted for almost six thousand years. The impetus for the development for the development of accounting occurred due to the human activities. In the currently available records can be traced of the high position occupied in ancient times, the accountant, and how highly valued their business. Accounting was defined as "the mystery of the gods." In the accounting periods consisted of "accounting system", taken from the material data carriers: in Babylon, used clay tablets in Egypt – the papyrus, in the Greek fragments, in Rome, wax tablets of the Inca Empire – rope, in medieval Europe, the parchment. And only in the second century ad appeared the paper.