The naming process and original meaning of accounting

Our country has had dedicated accounting officials since the Zhou Dynasty, responsible for tax revenue, monetary expenditures and other financial work, and conducting monthly calculations and annual meetings.

That is to say, monthly scattered calculations are called "ji", and total calculations for a year are called "meetings". The two together form the word "accounting".

The occurrence of human primitive measurement and recording behavior is based on the occurrence and development of human production behavior. It is the product of social development to a certain stage.

Ancient accounting, in terms of time, refers to the long period from the middle and late Paleolithic Age to the end of feudal society.

During this period, the measurement, recording, analysis and other work performed by the accounting office were initially mixed with other calculation work. After a long development process, it gradually formed a method system with its own characteristics and became an independent management system.

Work.

Extended information: 1. The transition of modern accounting from single-entry accounting to double-entry accounting is a symbol of the formation of modern accounting.

In the modern accounting stage, there were two important moments, which are called two milestones in the history of modern accounting development: 1. The emergence of double-entry accounting books; 2. The establishment of the world's first accounting association - the Edinburgh Institute of Accountants.

2. Modern Accounting Modern accounting is a product of commodity economy.

In the 14th and 15th centuries, the rapid development of European capitalist commodity and currency economy promoted the development of accounting.

Since the 20th century, modern science and technology and economic management science have developed rapidly. Affected by the social, political, economic and technological environment, traditional financial accounting has been continuously enriched and improved, and financial accounting work has become more standardized, universal and standardized.