Tag: accounting

Opening and closing inventory: from stock on hand to cost of sales
Inventory adjustments and how to record them in accounting
Purchase discounts, returns and credit notes
How to record an inventory purchase in accounting
Source documents: the invoice, the receipt and the voucher behind accounting
The accounting cycle: from transaction to financial statement
Accounts and the chart of accounts: how information is coded
Double-entry bookkeeping: why every record touches two accounts
The accounting equation: assets, liabilities and equity
What is accounting and why an inventory business needs it
How accounts receivable and payable are recorded and closed
What is a third party?
The history of accounting: an index of all our articles
The Bill of Exchange: Money That Moved Without Coins
What is a bill of exchange?
Women in the history of accounting
The history of financial statements: from the estate inventory to the annual report
The history of the public accounting profession in Colombia: from the colonial treasuries to modern regulation
The History of the Kardex Card: From the Visible Index to the Digital Stock Ledger
The first accounting schools and faculties in the world
The history of the accounting profession: from scribes to the public accountant
The 1673 Ordinance: when the state forced merchants to keep books
Accounting in the Renaissance: fairs, bills of exchange and trading houses
Benedetto Cotrugli: the treatise that preceded Pacioli (1458)
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