Briefly describe the emergence and development of accounting?

Briefly describe the emergence and development of accounting;

At first, accounting was only an incidental part of the production function. Because the ancients always spent as little labor as possible, while constantly reforming production technology, they would record, calculate, compare and analyze labor costs and labor results in a certain way, thus producing accounting.

The development of accounting has experienced three stages: ancient accounting, modern accounting and modern accounting. In ancient times, the primitive and small-scale Indian commune had a bookkeeper who was responsible for registering agricultural projects and everything related to them; In modern times, the transition from single bookkeeping to double bookkeeping marks the formation of modern accounting.

In the modern era when economic activities are more complicated, it is necessary to improve the accuracy and timeliness of information, thus gradually forming the theory and method system of accounting itself.

The responsibilities of the position of accounting supervisor generally include:

Financial accounting work of specific leading units; To organize the formulation and implementation of the financial accounting system of the unit; Organize the preparation of various financial and cost plans of the unit; Organize and conduct financial cost analysis; Review or participate in the formulation of economic contracts, agreements and other economic documents; Participate in production management meetings and business decisions.

Responsible for reporting the financial status and operating results to the leaders of the unit and the workers' congress; Review the financial and accounting reports submitted to the outside world; Responsible for organizing the study and assessment of accounting personnel's political theory and business technology, and participating in the appointment, removal and transfer of accounting personnel.