INCURSIONS ON THE DEVELOPMENT OF ACCOUNTING FROM THE ANCIENT TO THE CONTEMPORARY PERIOD

This paper aims, firstly, awareness regarding the discussion items on the accounting origin, in space and time, in single entry and double-entry and the central influence of the of the ancient, classical and modern age on the economy and on the accounting methods development, that are the result of the "economic thinking rationality". In the second part of the paper, for a better understanding of the accounting evolution, we realized a division of this process in stages from which it results that the art of accounting develops over the years and decades after the middle ages, followed by the period of the commercial arithmetic birth and the double-entry accounting, followed by a period in which the accounting begins to deal with theoretical issues and to amplify its own research area, to finally become one of the main functions of the enterprise economy. Regarding the process of shaping the group of facts and category of phenomena, that the accountancy will take into account, we can state that three major periods can be established, namely: the first period is until the first printed paper "Arithmetica, Geometria, Proportioni et Proportionality" by Luca Pacioli; the second period ends until the appearance, in 1795, of Edmond Degranges's work - "La tenue des livres rendue facile"; and the next period, the third, lasts until nowadays