"IATC" FUND

"Introduction to History of Accountancy Development" STUDY MANUAL"

The 'Introduction to History of Accountancy Development' Study Manual is one of the IATC Fund's several publications. This is the second edition of the study manual, published in September 2009.

The following topics are covered in the study manual: social, cultural and technological prerequisites of the Accountancy origin, Principles of counting-house of Old Egypt, Persia, China and of the ancient world; Principles of counting-house in Mid Centuries; peculiarities of the Italian, German, Spanish Accounting schools; peculiarities of the modern Accounting theories.

This publication is a result of team work. The faculty of the IATC Fund has had direct input in its development. It was firstly prepared for IATC Fund Master Course students. We are sure it will be also interesting to those students who study Financial Accounting, Auditing, Economics and other relevant specializations in any Armenian Universities.