Aller directement à la navigation

Online consultant

Articles and publications

Structure of the personality - business descriptions of the leader

Structure of the personality - business descriptions of the leader

   Oscar Wilde by of one of his characters says: "It is not necessary to do anything such about what it is impossible to talk at breakfast". This is a recipe for all time and for any profession.

   According to the author, the essence of leadership, in the end, comes down to a balance of two concepts: authority and responsibility. We are what we're doing. Our character, aspirations, attitude to life, to others - all of this is reflected in our actions. In the end, the most important thing for a person - be a boss to yourself by learning to control yourself.

History of Accounting

   The emblem of accountants recognized by the international emblem of accountants, depicts the sun, scales, and Bernoulli curve inscribed the motto: "Science, trust and independence."    Sun symbolizes lighting accounting of financial activities, the balance - the balance, and the curve of Bernoulli - a symbol of the fact that accounting having emerged once, will exist forever.    History of accounting consists of nearly six thousand years old and belongs to the IV century BC the emergence of accounting due to human activities.    During the first millennium developed unigrafic account (single-entry accounting), which reproduce the facts of economic life in the units in which they occur.    Simple bookkeeping was a system of continuous and systematic monitoring of the economic process. It is possible to create a uniform system of accounting for and take control of all material and cash, as well as calculations.   But this system had several drawbacks: in accounting for missing a mirror image, used the principle of approximation, accounting wore registration character, not to disclose the legal and economic sense all reducible it fact, not a means of accounting for the determination of profit, no results, to monitor the correctness of the accounts.

History and development consulting

   The starting point for the development of consulting in the world is considered to be the beginning of the twentieth century, when the powerful technological developments made it necessary to reconsider the approach to the organization of the company, its management and structure. In big business emerged a critical shortage of information, knowledge and expertise that can help to reorganize in accordance with the new conditions, which dictated the market and increased competition.

Luca Pacioli. Biography

In 1869, members of the Milan Academy of Accounting Professor of Mathematics Luchini was asked to give a lecture on the history of accounting. Getting ready for action, Luchini accidentally discovered an ancient book written by a certain Luca Pacioli. One of its sections, called "A Treatise on the accounts and records," was devoted to the application of mathematics in commerce. Among other things, this sets out the principles of double-entry, which is now used in all the accounting systems (at the most basic level, this principle can be described as the first entry - where did the money, the second - where did they go.) It is not surprising that historians immediately began to recover little by little biography, "the father of modern accounting."

For more details go to English page


S'abonner à RSS - Articles and publications

Menu principal 2

Vasilyev Artem