When Luca Pacioli discovered and described the Venetian merchant’s ways of keeping their accounting in the 15th century the records were manually written down on the accounting books and the balances counted with the help of an abacus. Much didn´t change for many centuries, and the whole procedure of the accounting (In Finnish = kirjanpito ) was quite the same as in the Paciolis days for many centuries after. The double-entry bookkeeping, first time literally introduced by Pacioli in his famous book Summa de Arithmetical, Geometric, Proportion et Proportionality, still prevails.
The rise of the computers as a working tools in practically every office has since changed at least the plain work of doing bookkeeping if not also the whole procedure. If the medieval bookkeepers had to resort to their books and hand-made records to know where their business was standing, modern time’s accountant simply inserts the numbers into the system which then counts the right balances. This changes the focus of bookkeeping from simply recording the numbers into estimating the future and planning the next business move according to financial prospects.
The recent trends in IT field are having their effect on the development of electronic bookkeeping as well. The ever growing internet makes the connections between the business partners, banks and accountant easier every day. Internet connections have also made it unnecessary to have everything from the records to software’s on your own computer systems. As the amount of the digital information only grows the need for disk space is actually quite pressing for some. Different kind of cloud services provides solutions for keeping up the records and the bookkeeping.
The rise of the computers as a working tools in practically every office has since changed at least the plain work of doing bookkeeping if not also the whole procedure. If the medieval bookkeepers had to resort to their books and hand-made records to know where their business was standing, modern time’s accountant simply inserts the numbers into the system which then counts the right balances. This changes the focus of bookkeeping from simply recording the numbers into estimating the future and planning the next business move according to financial prospects.
The recent trends in IT field are having their effect on the development of electronic bookkeeping as well. The ever growing internet makes the connections between the business partners, banks and accountant easier every day. Internet connections have also made it unnecessary to have everything from the records to software’s on your own computer systems. As the amount of the digital information only grows the need for disk space is actually quite pressing for some. Different kind of cloud services provides solutions for keeping up the records and the bookkeeping.
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