Note the account arise in Egypt by the Union and BA business logo found evidence a note on แผ่่น clay. In the first interval, the data is saved, the following fee fiend human life changes. Document currency is used instead of the Exchange. Arabic numerals are invented instead of Roman numerals. With business investment profit With the development of accounting policies as necessary and appropriate to the conditions in which economic and social changes.
The idea and write down a list of accounting has added properties to each other for a long time. From the evidence, it was found that the memo key accounts including the occurrence of double accounting system.
Fra luca Pacioli is collecting and writing accounting systems in the book, which has the name "Summa" is a book about the said actuarial calculations on algebra, geometry, and arithmetic roe d. Exchange and is one of the articles is about a pair of accounting principles, using the equation is based on algebra over = liabilities + owner's equity, and the total of the debit, credit, and surely equal to the activated widely Fra Luca Pacioli, until has been honored as the father of accounting.