摘要：Accounting has deep roots, keeping pace with the social needs and aspirations. Along with the evolution of humankind, the role and importance of accounting have increased. If in the primitive commune the object of accounting was the social property on production means, in the slave-owning system and feudal system, accounting extended its sphere. The existence of a control mechanism on business in general and on trade, in particular, was needed. There could be felt the concretization of practical accumulations in accounting under the form of a study or a specialty paper. Accounting is the science that has contributed to the affirmation of the organization and scientific spirit which represented “for a long time a small isolated island in a vast ocean of empiricism.” Ever since the appearance of the first double entry bookkeeping treaty of Luca Paciolo until the present day the double entry accounting has greatly evolved from the role of historian of an economic agent’ life and it has become the most important instrument of arbitration in the social environment of those involved in business.
