Sunday, May 8, 2011

Stages of the evolution of accounting and the emergence of management accounting



There are three stages Tmrahlt where management accounting can be summarized in the following points:

1. Development of Italian priest Loja Batchelio theory of double-entry in the century 14 century and thus emerged of accounting.
2. Appeared aware of the review for the emergence of the need to prepare financial statements to assist in decision-making as well as state intervention in business activity.
3. At the end of the century (19) and the beginning of the century (20) and with the occurrence of the Industrial Revolution appeared aware of cost accounting, with the development of management and increase their problems and their need for data and information to assist in the rationalization of its back knowledge management accounting.

Government Accounting



Is a branch of accounting and deals with the study principles governing the operations of appreciation, registration and accounting report on the activities carried out by the government. It is a tool for managers of government control over revenues and expenditures for the various ministries and units, known as the State budget. They estimated the numbers of approved expenses and revenues of the State for a certain period to come is usually a year. Include all public expenditure, which allows the government to spending it in various areas of public services, security and defense, justice, and productive projects.