EVOLUTION OF ACCOUNTING
Financial management
New branch of accounting
Taxation
Preparation of tax returns
Benjamin workman
Published american accountant
Financial accounting
Recording of business transaction
Government accounting
Identification of the sources and uses of resources
Management accounting
Incorporates cost accounting
Cost bookkeeping, costing, and cost accounting
Involves the recording of cost data
Bookkeeping
Involving the collection of basic financial data
Tax collecting
Is an activity closesly linked to accounting
RA 9298
Know as Philippine Accountancy Act of 2004
Auditing
Most significant service to the public
Code of Hammurabi
Requires merchants trading goods to give buyers a sealed memorandum containing the agreed price before it can be considered enfoceable.
Dan brinklin and bob frankston
Wrote Visicalc
Visicalc
First electronic spreadsheet
Belen Enrile Gutierrez
First filipina CPA
Don Vicente Fabella
First filipino CPA
Nicolas petri
First person to group similar transactions
Andres Soriano
Founder of one of the countrys leading conglomerates
Manuel morales
Full time member of the monetary board of BSP during the ramos presidency
Act no 3105
Approved by the sixth legislature for accountancy to be recognized as a profession
Arthur Andersen, PriceWaterhouseCoopers, Ernst & Young, KPMG, and Deloitte Tohmatsu Internation
Big five of the accounting world
Bullae
Clay balls
3600 BC
Clay tablets also recorded payments of wages.
Mesopotamia(modern Iraq)
Clay tokens-- cones, disks, spheres, and pellets-- found in?
Code of Hammurabi
During 1st dynasty of babylonia, its law which based on?
Luca pacioli
Father of double entry accounting
Manuel Villar
Filipino Tycoon
SGV & Co
The biggest of the local firms
8500 BC
The date archaeologists have established for certain clay tokens
Jaime Hernandez and Paciano Dizon
The first and second Filipino Auditor Generals
Bullae
The first bills of lading.
Amatino manucci
The inventor of double entry bookkeeping
Washington SyCip
The leading accountancy firm in the country
March 17, 1938
The seeds of philippine accountancy as a recognized profession
Clay balls
The tokens were often sealed in?
