HISTORY OF THE ORIGIN OF DOUBLE-ENTRY BOOKKEEPING

The article reveals the origin of double-entry bookkeeping. Under the conditions of improving trade, capital and credit in the times of Antiquity, changes were made in the range of expansion of trade and the intentions of capital and credit use that these components (trade, credit and capital) for the first time proved to be a favorable environment for improving bookkeeping. They directly contributed to the development of a double entry.