What are the characteristics of modern accounting, modern accounting and ancient accounting?

It mainly involves the original measurement record method, single account book method and double entry bookkeeping method in the initial stage.

Modern:

One is the continuous improvement and popularization of double-entry bookkeeping, and the other is the emergence and rapid development of cost accounting, which has become an important foundation of management accounting branch in accounting.

Modern:

One is a qualitative leap in accounting means, that is, "computerized accounting" produced by the integration of modern electronic technology and accounting. The other is that with the development of production and management science, accounting is divided into financial accounting and management accounting.

Extended data:

(A) the ancient accounting stage

In the initial stage, ancient accounting mainly involved the original measurement record method, single account book method and double entry accounting method.

In terms of time, it is a long period from the middle and late Paleolithic period to the end of feudal society. Judging from the main technical methods used in accounting, it mainly involves the original measurement record method, single account book method and double entry bookkeeping method in the initial stage.

During this period, accounting work such as measurement, recording and analysis was initially mixed with other calculation work. After a long development process, it has gradually formed a set of methods with its own characteristics and become an independent management work.

(B) the modern accounting stage

Generally speaking, the time span of modern accounting should be marked from the publication of Arithmetic, Geometry, Ratio and Proportion by Italian mathematician and accountant luca pacioli in 1494 to the end of 1940s.

There are two major developments in accounting methods, techniques and contents. One is the continuous improvement and popularization of double-entry bookkeeping, and the other is the appearance and rapid development of cost accounting, which has become an important basis for the branch of management accounting in accounting.

(3) Modern accounting stage

The time span of modern accounting is from 1950s to the present. There are two important signs in the development of accounting methods, techniques and contents. One is a qualitative leap in accounting means, that is, "computerized accounting" produced by the integration of modern electronic technology and accounting. The other is that with the development of production and management science, accounting is divided into financial accounting and management accounting.

Reference source: Baidu Encyclopedia-Accounting