求Accountinginthemoderntime为题的四百字作文
求Accountinginthemoderntime为题的四百字作文
求Accountinginthemoderntime为题的四百字作文
求Accountinginthemoderntime为题的四百字作文
Whilesystemsthatmayhavebeenprecursorstobasicmodernaccountingprobablyhaveexistedsincethebeginningofcommerce,accountingasweknowitbeganwiththeItalianRenaissanceanddevelopedinearnestduringtheIndustrialRevolution.Infact,whilescholarstheorizethataccountingmayhavebeentheoriginalreasonforthedevelopmentofwrittenlanguage,littleisknownaboutaccountinghistorybeforetheRenaissance,althougharchaeologyandrelatedsciencesareuncoveringevidenceofsystemsthatfarpredatethatperiodoftime.
Thereligiousandsecularpossessionsofcitystateshadtoberecordedtoallowforanysortoforganization,whichiswhythetheoryofwritinghavingbeendevelopedforaccountingpurposesarose.However,whenwerefertomodernaccountinghistory,westartwiththedoubleentrybookkeepingproceduresthatcharacterizedtheaccountingproceduresofItalianRenaissancemerchants,andgavethemtheorganizationandclaritytheyneededtorisetothetopoftheworldoftradeatthetime.By1494,accountingprocedureshadbeencodifiedbyFriarLucaBartolomeodePacioli(Paciolo),whoisthereforeregardedasthefatherofmodernaccounting.
AccountingestablisheditselfevenfurtherduringtheIndustrialRevolution,andtheaccountinghistoryofthisperiodisfascinatingindeed,asthepioneerofaccountingduringtheIndustrialRevolutionwasnoneotherthanthepotterJosiahWedgwood,whosefamilyfirmstilldominatesthemarketforluxuryfinechinaandcrystal.Wedgwood,asattunedtothebottomlineashewastothequalityofhiswares,demandedthatproperrecordsbekeptsothathewasabletoeasilydetectandremedyminorinefficienciesandcostoveragesaswellastoquicklydealwithsuchpotentialcalamitiesastheembezzlementheoncediscoveredwhenreviewingthemeticulousfinancialrecordsforwhichhisenterprisebecamerenowned.Wedgwoodisasmuchapartofaccountinghistoryasheisofproductionhistorybecauseoftheefficiencyofhiscostaccountingmethods,whichwereadoptedbyothersuccessfulindustrialistsofhistime.
TherailroadsalsodependedonproperaccountingtechniquessothattheycouldfulfilltheirroleasthetransportlifelineoftheIndustrialRevolution.GiventheavariciousnatureofsomeoftherailroadbaronsoftheUnitedStatesduringtheexpansionofrailroadsthere,itcanprobablybeassumedthatthehistoryofaccountingscandalsbeganwiththemethodsusedbytheserobberbaronstooutwitinvestors,customersandtheonsetofregulatorypressuresalike.
Bythebeginningofthe19thcentury,"accomptants",thepredecessorsoftoday'sskilledandtrainedoutsideaccountants,begantoappearinLondon,andasimilarprofessionwouldariseintheAmericasaswellduetoindustrialdevelopmentthere.Often,bankruptcywasthereasonthatfirmsturnedtothesepioneersofindependentaccountinghistory.
Andin1845,whenWilliamDeloiteopenedhisLondonaccountancyfirm,themodernoutsideaccountingandauditingprofessionwereclearlyapartofBritishbusinessprocedure,whichatthetimeledtheworldintermsofadvancementandtransparency.Hisfirm,likethatofWedgwood,liveson,andtodayDeloitteisthetrademarkoftheinternationalgiantDeloitte(DeloitteToucheTohmatsu)thatevolvedfromthefirstmajorfirminaccountinghistory.