Hai bước ngoặt trong quá trình hình thành kế toán kép

Abstract

Nowadays, when we talk about accounting, we immediately think of double-entry accounting. This is because only double-entry accounting can accurately reflect the reciprocal accounting relationships formed through each economic transaction, making accounting an independent scientific discipline. However, to reach its current form, accounting has undergone a long historical evolution, during which it had to overcome two significant turning points. As professionals in the accounting field, we need to explore how early accountants devised ways to navigate these two pivotal moments. Understanding this history also provides a foundation for better comprehending the accounts within today’s
accounting system.