Özet:

Accounting as a complex of scientific criteria, as a bookkeeping system allows to reveal and assess the essence of thepractical activity of any accounting department in any part of the world. This category in the beginning started from the businessactivity taking place in different business organizations (ergasteriums, latifundiums, merchants’ trading outlets, moneychangers’ offices, etc.) In the course of years along with the economic development it has changed taking various forms connected with the peculiarities of activity of business people, engineers, managers, economists. The spirit of time has also influenced the content and structure of accounting. The stages of accounting development from its origin until the appearance of a double entry system have been researched in the paper

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