FROM THE HISTORY OF THE DEVELOPMENT OF ACCOUNTING
Keywords:
accounting, system of the account, double-sided record, debt, decimal of the numeral, history source, greater of the numeral, balance, debit, credit, written literature, merchant, trade, proportion, disquisition, system approach, accounting balance.Abstract
In article on base of the study to scientific activity known scientist Luka Pacholi are
analysed history and stages of the formation of the accounting, is researched Influence of his (its)
works on shaping modern accounting.