Antecedentes Históricos de la Contabilidad

Antecedentes Históricos de la Contabilidad

El imperio de Alejandro Magno, su mercado de bienes creció tanto que se extendió hasta Asia Menor

En Grecia se impusieron las leyes, los comerciantes debían llevar libros con operaciones realizadas

Hammurabi, realizo la codificación donde menciona la practica contable

Tablilla de barro originaria en Mesopotamia

2100 A.C.

356 A.C.

6000 A.C.

5000 A.C.

3623 A.C.

594 A.C.

85 A.C.

5400 A.C.

La legislación del Rey Salomón, estable 10 legistas para conformar "Trubunal de Cuentas"

.En Egipto, los faraones tenian escribanos los cuales anotaban las entradas, los gastos.

Primera Organizacion Bancaria, el templo de Babilonia

Tablillas hechas durante el Imperio y la República por plebeyos

Antecedentes Históricos de la Contabilidad

en constatinopla se emite la moneda , SOLIDUS, utilizada para transacciones

en florencia, un comerciante llamado florentino lleva el libbro con el metodo DEBE Y HABER

Ansaldus Boilard, notario que conformo una asociacion comercial (ingresos y egresos)

maestri racional, vigilaba los sasseri y y conservaba los duplicados de esos libros

1157 d.c

1221 d.c

1327 d.c

siglo VI-IX

1340 d.c

1458 d.c

1400 d.c

1573 d.c

Della mercatura et mercante perfetto , establece 3 libroscuaderno mayor ,giomale diario ,memoriale

cartulari, libro mayor se conserva en el archivo de estado de Genova

Benedetto Coutrogli Raugeo escribe , Della Mercadetura et mercante, pionero de la partida doble

los libros de Francesco datini muestran una contabilidad por partida doble

Antecedentes Históricos de la Contabilidad

Se re impresiona solo el "Tractus XI" donde refiere al registro por partida doble.

Fray Luca de Paciolo publica su tratado "Summa de arithmetica geometria".

Surgen los centros mercantiles, profesionales con funciones de vigilar y revisar la información contable

Fray Luca de Paciolo se especializo en teología y matemáticas.

1494 d.c

1445 d.c

1509 d.c

siglo XVII

siglo XX

siglo XXI

siglo XIX

siglo XVIII

Se implementa las NIIF en muchos de los países, para llevar la contabilidad de organizaciones

Se encuentran obras de contabilidad donde contienen referencias de la historia de técnicas contables.

La contabilidad sufre modificaciones, sobre el origen de las cuentas y se inicia el estudio de principios de contabilidad.

Se abre una nueva etapa de investigación contable. Los libros contables.

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