History of Accounting From Ancient Times to Today

Accounting is a system of recording and summarizing business and financial transactions. For as long as civilizations have been engaging in trade or organized systems of government, methods of record keeping, accounting, and accounting tools have been in use. Some of the earliest known writings discovered by archaeologists are accounts of ancient tax records on clay tablets from Egypt and Mesopotamia dating back as early as 3300 to 2000 BCE. Historians hypothesize that the primary reason for the development of writing systems came out of a need to record trade and business transactions. Accounting Revolution When medieval Europe moved toward a monetary economy in the 13th century, merchants depended on bookkeeping to oversee multiple simultaneous transactions financed by  bank loans.   In 1458 Benedetto Cotrugli invented the double-entry accounting system, which revolutionized accounting. Double-entry accounting is defined as any bookkeeping system that involves a  debit and/or credit  entry for transactions. Italian mathematician and Franciscan monk Luca Bartolomes Pacioli, who invented a system of record keeping that used a memorandum, journal, and ledger, wrote many books on accounting. Father of Accounting Born in 1445 in Tuscany, Pacioli is known today as the father of accounting and bookkeeping. He wrote Summa de Arithmetica, Geometria, Proportioni et Proportionalita (The Collected Knowledge of Arithmetic, Geometry, Proportion, and Proportionality) in 1494, which included a 27-page treatise on bookkeeping. His book was one of the first published using the historical  Gutenberg press, and the included treatise was the first known published work on the topic of double-entry bookkeeping. One chapter of his book, Particularis de Computis et Scripturis (Details of Calculation and Recording), on the topic of record keeping and double-entry accounting, became the reference text and teaching tool on those subjects for the next several hundred years. The chapter  educated readers about the use of journals and ledgers; accounting for assets, receivables, inventories, liabilities, capital, income and expenses; and keeping a balance sheet and an income statement.   After Luca Pacioli wrote his book, he was invited to teach  mathematics  at the Court of Duke Lodovico Maria Sforza in Milan. Artist and inventor  Leonardo da Vinci  were one of Paciolis students. Pacioli and da Vinci became close friends. Da Vinci illustrated Paciolis manuscript  De Divina Proportione (Of Divine Proportion), and Pacioli taught da Vinci the mathematics of perspective and proportionality. Chartered Accountants The first professional organizations for accountants were established in Scotland in 1854, starting with the Edinburgh Society of Accountants and the Glasgow Institute of Accountants and Actuaries. The organizations were each granted a royal charter. Members of such organizations could call themselves chartered accountants. As companies proliferated, the demand for reliable accountancy shot up, and the profession rapidly became an integral part of the business and financial system. Organizations for chartered accountants now have been formed all over the world. In the U.S., the American Institute of Certified Public Accountants was established in 1887.

DBQ Native Americans-White Relations, 1800-1850 Essay

AP US History DBQ: Native Americans-White Relations, 1800-1850 In the time period of 1800-1850 white Americans expanded across the vast lands on the western side of the continent and regularly encountered conflict with various Indian nations. In these documents, interactions for the various Indian nations were subjected to different cultivation between each tribe per say that there were responses that filled different needs and demands. Some tribes provided benefits such as agriculture and household manufacture and produced the idea that settlements to be blended and conform into one people. Other interactions created conflict because some of our land purchases were not 100% in compliance with the constitution. Yet some Indian nations†¦show more content†¦B. However these promotions and ideas were only a cover-up of that the â€Å"governor got them to sign a deed for their land without their knowledge†. The chief’s considerer it out of consideration to that it was not in the ir power to do any such thing without consent from other nations. . The Chickasaw, Cherokee, Choctaw, Creek and Seminole nations were the only 5 major tribes that were highly affected from the Indian removal acts and were forced into Indian reservations ex. Doc D. The Indians were highly influenced by Tecumseh and gave him immediate obedience and respect for he was an â€Å"uncommon genius, which spring up occasionally to produce revolutions or overturn the established order of things† ex Doc. C. Yet due to the want vs. need for land the vicinity of the United States when Tecumseh died in the Battle of Thames from American forces. Tecumseh’s goal of establishing a independent Indian nation were clearly ruined and the recruitment of the 5 nations up towards the east of the Mississippi river. In conclusion, the time period of 1800-1850 white Americans expanded across the western side of the continent encountered conflict and different interactions with various Indian nations. Popular belief believed that that to achieve an ultimate point of rest and happiness that they should share their settlements andShow MoreRelatedBoyer Dbq Teacher Guide10764 Words   |  44 PagesUsing the DBQ Practice Questions from The Enduring Vision, Sixth Edition A Teachers’ Guide Ray Soderholm Minnetonka High School Minnetonka, Minnesota Using the DBQ Practice Questions from The Enduring Vision, 6th Edition A Teachers’ Guide This guide is intended to suggest some possible ways that students may organize essays related to the document-based questions in the Advanced Placement version of The Enduring Vision, 6th Edition, and to provide teachers with some information on each included

Benefits Of Space Exploration Essay Example For Students

Benefits Of Space Exploration Essay A.Critics point to waste and lack of direct impact on a. TOMS and phase-out of harmful chemicals b. Anarctic hole in the ozone layer 1.MRI (Magnetic Resonance Imaging) b. Phase-out of exploratory surgery 3. Digital breast Biopsy system 1. mandating NASA to share with the private sector E. Conclusion 1. Critics will remain negative There are critics from many corners who condemn the amounts of money spent in the pursuit of space. Some say there is no need to waste money playing around in space when there are so many people right here on earth who need help and could better use that money that now goes for space exploration and experimentation. Morton says, The huge increase in government-financed research and development that came with Apollo did not increase Americas overall technological lead. It may even reduced it, by drawing scientific and commercial talent into heroic fields and away from prosaic onesPeople who would scorn to put extra dollars into welfare payments are happy to recommend that scientific explorers be given billions, bewitched by the frontier dreams of manifest destiny (Morton 18). What Morton and others who hold with his views fail to take into account, however, are the vast benefits that we have already realized from space exploration. If we never gained any more benefits from our own space program than we have already seen, attaining them was well worth the cost in We havent heard much environmental comment in the past ten years from environmentalist actors on television commercials claiming that the ocean would be dead within seven years. Trained in acting rather than in oceanography or marine biology, some of these outspoken, visible souls were misled by other environmentalists in their claims of the proximity of catastrophe, and lacked either the ability or desire to educate themselves on their subjects of interest before speaking out so publicly. The earths ozone layer is another dying ocean topic. Unlike the uneducated actors, however, scientists around the world are working to determine how much of the ozone related change in the atmosphere is caused by humans, and how much is attributed to natural processes (Kenitzer 1996). Of the several NASA space labs scattered across the country, Goddard Space Flight Center is the one most focused on environmental matters. As such, Goddard teams are responsible for measuring and monitoring ozone levels found Launched in 1978 aboard the Nimbus 7 polar orbiting satellite, NASAs most visible and best-known ozone research instrument is the Total Ozone Mapping Spectrometer (TOMS) (Kenitzer 1996) is managed by Goddard and provides high-resolution maps of global ozone levels. Ozone depletion data supplied from TOMS has been instrumental in global agreements to phase out the use of ozone-depleting chemicals worldwide. The Antarctic ozone hole is seasonal and cyclical, being most prominent between August and October of each year. Though we dont yet know how much of the witnessed ozone depletion is natural and how much is man-made, TOMS data shows that the seasonal depletion grew every year between its discovery in 1979 and 1994, when the depletion was the most dramatic ever recorded. Since then, however, the seasonal depletion has been shown to be much less severe than in the past (Kenitzer 1996). Goddard manages other environmental survey systems using data collected from satellite-mounted mechanisms. TOMS is simply the most visible because of the popular interest in the topic of ozone depletion, to the point that its discussion among the most ill-informed of the staunch environmentalists has replaced the death of the ocean that Other benefits of the space program concern diagnostic and monitoring techniques and devices used in the medical field. Magnetic Resonance Imaging (MRI) is a direct outgrowth of the system developed for use on manned space missions, and today is a standard diagnostic tool in every major hospital in the country (Cone 18). Since it reveals the structures of the soft tissues within the body, radiologists no longer are forced to rely solely on X-rays in order to make a best guess about what might be happening within an individuals body. No longer relegated to dealing with visual shadows on X-rays, radiologists can attain perfect views of internal systems from any MRI has also moved exploratory surgery closer and closer to the realm of obsolescence. .u1d70b1070e3a56bc04c6ab892cfc1b9c , .u1d70b1070e3a56bc04c6ab892cfc1b9c .postImageUrl , .u1d70b1070e3a56bc04c6ab892cfc1b9c .centered-text-area { min-height: 80px; position: relative; } .u1d70b1070e3a56bc04c6ab892cfc1b9c , .u1d70b1070e3a56bc04c6ab892cfc1b9c:hover , .u1d70b1070e3a56bc04c6ab892cfc1b9c:visited , .u1d70b1070e3a56bc04c6ab892cfc1b9c:active { border:0!important; } .u1d70b1070e3a56bc04c6ab892cfc1b9c .clearfix:after { content: ""; display: table; clear: both; } .u1d70b1070e3a56bc04c6ab892cfc1b9c { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u1d70b1070e3a56bc04c6ab892cfc1b9c:active , .u1d70b1070e3a56bc04c6ab892cfc1b9c:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u1d70b1070e3a56bc04c6ab892cfc1b9c .centered-text-area { width: 100%; position: relative ; } .u1d70b1070e3a56bc04c6ab892cfc1b9c .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u1d70b1070e3a56bc04c6ab892cfc1b9c .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u1d70b1070e3a56bc04c6ab892cfc1b9c .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u1d70b1070e3a56bc04c6ab892cfc1b9c:hover .ctaButton { background-color: #34495E!important; } .u1d70b1070e3a56bc04c6ab892cfc1b9c .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u1d70b1070e3a56bc04c6ab892cfc1b9c .u1d70b1070e3a56bc04c6ab892cfc1b9c-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u1d70b1070e3a56bc04c6ab892cfc1b9c:after { content: ""; display: block; clear: both; } READ: Types Of Computer Graphics Essay That in itself is a major benefitthere is growing concern and potential evidence that cancerous growths only begin their rampant runs after exposure to the atmosphere. If that theory does indeed prove to be true, then MRI has already saved lives in numbers of which no one can measure. Another medical benefit resulting from the necessary monitoring of manned space expeditions is that of telemedicine. Telemedicine is the .

Symbolisim The Scarlet Letter Essay Research Paper free essay sample

Symbolisim The Scarlet Letter Essay, Research Paper In the Scarlet Letter, the writer uses many different types of symbols. The different scenes of the narrative are ways in which he describes his environment and how it has treated him as a kid. One symbol he uses a batch was the vermilion missive. The vermilion missive takes on different significances as the class of the narrative progresses. It besides takes on assorted visual aspects and symbolism. In the Scarlet Letter, there are many different signifiers of the missive A, non merely that, but the missive A besides acquires a assortment of significances. The missive A appears in a assortment of signifiers and visual aspects. It is the intricately gold-embroidered A on Hester # 8217 ; s bosom, at which Pearl throws wild flowers. Subsequently, the A on her chest is decorated by Pearl with a boundary line of # 8220 ; prickly burrs from a tall clotbur which grew beside the tomb. We will write a custom essay sample on Symbolisim The Scarlet Letter Essay Research Paper or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page # 8221 ; ( p.138 ) . On the dark of his vigil, Dimmesdale sees a shot star shaped like the missive A. In chapter 15, Pearl puts some type of seaweed on the missive A to look like a green Angstrom on her ain thorax. Subsequently on the scaffold, Dimmesdale declares that on his chest he bears the mark of his wickedness, which is shaped like the missive A, and confesses that he is Pearl # 8217 ; s male parent. And at the terminal of the narrative, there is a mention to the vermilion A against the black background on Hester and Dimmesdale # 8217 ; s grave. As the narrative progresses, the missive A acquires a assortment of significances. The vermilion missive has different personal significances for the characters. For the Puritan community, it is a grade of merely penalty. For Hester, it symbolizes humbleness. For Dimmesdale, it is a reminder of his wickedness, that he is the guilty 1. For Chillingworth, it is some kind of motive for retaliation. For Pearl, it is already a portion of her life. She was the vermilion missive endowed with life. Hester was able to get the better of the humiliation and gain some regard from the Puritans. She appropriated he missive so that it could intend able alternatively of extramarital. The A magnifies in an armour aegis at the Governor # 8217 ; s adult male Zion. The A grows to be larger than Hester meaning the town’s position of her wickedness. They do non see the human being behind the vermilion missive, they merely see a evildoer. For Hester, the A is non merely a symbol of criminal conversation, but besides a symbol of disaffection. She is an castaway from society and the adult females treat her otherwise by invariably sneering at her in public. The vermilion missive is a symbol of what society wants to see and the determination to make a relativity. The townspeople shortly began to accept her and believe that missive had supernatural powers. They decide that it meant able ; so strong was Hester Prynne, with a adult female # 8217 ; s strength, that they were leting her to take it. The vermilion missive is a definite mark of Dimmesdale # 8217 ; s self-hatred. As Dimmesdale gets ill, he says # 8220 ; I need no medical specialty # 8221 ; . ( 118 ) When he says this, he is stating that there is no medical specialty that will assist him because he is non ill from unwellness, but from a broken bosom. Furthermore, everyone thinks that he is merely seeking to be tough, when truly he is seeking to give away the secret of his # 8220 ; sickness. # 8221 ; When Hester and Dimmesdale are in the forests, and Hester asks Dimmesdale if he has found happiness, Dimmesdale responds by stating # 8220 ; None! # 8211 ; nil but despair. # 8221 ; ( 187 ) When he says this, he is stating her that the past seven old ages have been anguish. This is a consequence of holding to keep in all the hurting and torment of his wickedness. Even if he temporarily forgets about what he has done, he is reminded of it any clip he sees his thorax. This novel has shown many ways in which the vermilion missive is a mark of Dimmesdale # 8217 ; s self-hatred. To Pearl, the A is a bright and cryptic wonder which symbolizes her being and the significance behind it. In jeer, Pearl creates an Angstrom on her chest made of green seaweed which represents pureness and artlessness, but besides signifies Pearl # 8217 ; s hereafter as the girl of evildoer. For Chillingworth, the A represents the demand for retaliation and is the goad to this pursuit. In add-on, the A besides symbolizes attributes other than adultery. On the