ترجمه‌ی متن تخصصی حسابداری (فقط ترجمه‌ی انسانی)

History and Development of Accounting

Accounting enjoys a remarkable heritage. The history of accounting is as old as
civilisation. The seeds of accounting were most likely first sown in Babylonia and Egypt
around 4000 B.C. who recorded transactions of payment of wages and taxes on clay
tablets. Historical evidences reveal that Egyptians used some form of accounting for
their treasuries where gold and other valuables were kept. The incharge of treasuries
had to send day wise reports to their superiors known as Wazirs (the prime minister)
and from there month wise reports were sent to kings. Babylonia, known as the city of
commerce, used accounting for business to uncover losses taken place due to frauds
and lack of efficiency. In Greece, accounting was used for apportioning the revenues
received among treasuries, maintaining total receipts, total payments and balance of
government financial transactions. Romans used memorandum or daybook where in
receipts and payments were recorded and wherefrom they were posted to ledgers on
monthly basis. (700 B.C to 400 A.D). China used sophisticated form of government
accounting as early as 2000 B.C. Accounting practices in India could be traced back
to a period when twenty three centuries ago, Kautilya, a minister in Chandragupta’s
kingdom wrote a book named Arthashasthra, which also described how accounting
records had to be maintained.
Luca Pacioli’s, a Franciscan friar (merchant class), book Summa de
Arithmetica, Geometria, Proportion at Proportionality (Review of Arithmetic and Geometric
proportions) in Venice (1494) is considered as the first book on double entry book-
keeping. A portion of this book contains knowledge of business and book-keeping.

However, Pacioli did not claim that he was the inventor of double entry book-keeping
but spread the knowledge of it. It shows that he probably relied on then–current book-
keeping manuals as the basis for his masterpiece. In his book, he used the present
day popular terms of accounting Debit (Dr.) and Credit (Cr.). These were the concepts
used in Italian terminology. Debit comes from the Italian debito which comes from
the Latin debita and debeo which means owed to the proprietor. Credit comes from
the Italian credito which comes from the Latin ‘credo’ which means trust or belief (in
the proprietor or owed by the proprietor. In explaining double entry system, Pacioli
wrote that ‘All entries… have to be double entries, that is if you make one creditor,
you must make some debtor’. He also stated that a merchants responsibility include
to give glory to God in their enterprises, to be ethical in all business activities and to
earn a profit. He discussed the details of memorandum, journal, ledger and specialised
accounting procedures.