Debutul contabilității. Apariția și evoluția gândirii contabile românești
The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking

Summary/Abstract: While celebrating a centenary of regulation of the accounting profession in Romania, it is worth remembering the forefathers of the Romanian accounting literature, as well as the first types of accounting, starting from knotted ropes, stringed beads, strings, wax tablets, to simple batch entry accounting, then double entry accounting with all the rules and principles implemented today. We can say that only in its full temporal dimension does accounting acquire full meaning and allows a more accurate assessment of its value.

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