The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking
Number 10, October 2021 » Financial accounting and reporting
Abstract: While celebrating a centenary of regulation of the accounting profession in Romania, it is worth remembering the forefathers of the Romanian accounting literature, as well as the first types of accounting, starting from knotted ropes, stringed beads, strings, wax tablets, to simple batch entry accounting, then double entry accounting with all the rules and principles implemented today. We can say that only in its full temporal dimension does accounting acquire full meaning and allows a more accurate assessment of its value.
Keywords: wax tablets, clean wealth, ledger, simple entry, double entry
Classification JEL: M41 | Pages: 3-8
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