EVOLUTION OF ACCOUNTING

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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?


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