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Early Bookkeeping and its Development into Accounting

Published online by Cambridge University Press:  24 July 2012

James Don Edwards
James Don Edwards
Affiliation:
Professor and Head, Department of Accounting and Financial Administration atMichigan State University
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Abstract

The transition from simple record keeping to accounting more or less in the form we know it today took many hundreds of years, though most of the basic developments had occurred by early Renaissance times. The advance of the art was intimately linked with a growing literature, the advancement of status, and other recognizable signs of maturing professionalism.

Type
Research Article
Information
Business History Review , Volume 34 , Issue 4 , Winter 1960 , pp. 446 - 458
Copyright
Copyright © The President and Fellows of Harvard College 1960

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References

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