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THE DOUBLE-ENTRY SYSTEM: THE BASIC METHOD OF

Discovered –открыл was described –былаописана refer-относиться к has survived –осталось, выжило were published –были опубликованы to employиспользовать recording device –прием ведения записей advantage– преимущество abolish –устранять creating order out of chaos –порождая порядок из хаоса required –требовал over –свыше apply for - применять
ACCOUNTING

A. The double-entry system evolved during the Renaissance. The first systematic presentation of double-entry book-keeping appeared in 1494, two years after Columbus discovered America. It was described in a mathematics book written by Luca Paciolli, a Franciscan monk who was a friend of Leonardo da Vinci.Goethe, the famous German poet and dramatist, refer red to double-entry book-keeping as "one of the finest discoveries of the human intellect".

B. In Britain the first book on the double-entry system was written by Hugh one schoolmaster, who taught arithmetic. No copy of this first book has survived. Later some more books describing this new method were published. English businessmen began to employ this recording device. The primary advantage of double-entry accounting, to many historians of accounting, was that it abolish ed confusion in the accounts by creating order out of chaos.

C. In Russia double-entry accounting was introduced to the state administration under Peter I. It was first applied for the Admiralty and the army. Peter I required the managers of all the mining and smelting works to maintain records of their operations, thus providing a basis for the collection of national statistics. The first large enterprise to use double-entry was the Demidovs. It had over 50 works, mostly iron-
making in the Urals. By the end of the 18th century the Demidov enterprise had acquired sophisticated accounting techniques.

mining and smelting works –горные и плавильные заводы mostly–главным образом had acquired – стали использовать sophisticated –сложный to appreciate –оценить invention –изобретение Merchant– купец, коммерсант literally– буквально the state -состояние close– тесная adoption – принятие pre-condition– предварительное условие the other way round -наоборот lack –отсутствовать penetrate – внедрять delay - задерживать at least –по крайней мере in such a way that -так, чтобы  
D. The importance of the double-entry system is difficult to appreciate. Before the invention of double-entry book-keeping accounting records had been disorganized. Merchant s literally had not known the state of their finances. The use of this technique had a positive effect on both business and trade. Some scholars think that there was a close relationship between the adoption of the double-entry system and economic growth in many countries. In the middle Ages the knowledge of this technique was a pre-condition of rapid economic growth of most European countries. And the other way round, where this technique was lack ing or slows to penetrate, economic development was delay ed.

E. The double-entry system is based on the principle of duality. In the double-entry system each transaction must be recorded with at least one debit and one credit, in such a way that the total amount of debits and the total amount of credits equal each other. Because of the way it is designed, the system as a whole is always in balance.


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Date: 2015-09-02; view: 461; Нарушение авторских прав


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