Accounting Theory and Practice e-bog

Whilst the greatest effort has been made to ensure the quality of this text, due to the historical nature of this content, in some rare cases there may be minor issues with legibility. That the accountancy profession can claim antiquity is made evident in the relics of the earliest civilizations. Research among the ruins of ancient Babylon has brought to light a large number of tablets, many of which are as old as 2500 B. 0, containing complete records of commercial transactions.'