Usachev V. A, Kalnina A. A

Donetsk National University of economics and trade named after Michailo

Tugan-Baranovsky

Luca Pacioli AND ITS ROLE IN ACCOUNTING

Fra Luca Bartolomeo de Pacioli - was born in the small town of Borg San Sepolcro on the border of Tuscany and Umbria in about 1445. As early as the teenage years, he was sent to study at the studio of the famous painter Piero Della Francesca, where after a while it observes the great Italian architect Leon Battista Albert, who in 1464 recommended the young Pacioli wealthy Venetian merchant Antonio de Rompiazi as a home teacher. In Venice, Pacioli attended lectures of the famous mathematician Domenico Brigandine School Rialto.

In 1470, he finished his first book, which was written for his students - a textbook of commercial arithmetic. In the same year he left Venice and moved to Rome, where he was received Albert and settled in his house. However, after two years Pacioli leaves Rome and take the vows, becoming a Franciscan. But already in 1477 Luke begins to work as a professor at the University of Perugia. It is from the beginning of this year, its research and teaching activities. For eight years he lived in Croatia, where he is engaged theology and mathematics, sometimes making for the Order of trips to other cities in Italy.

In 1493 he completed his major work entitled «Summa di arithmetica, geometrica, proportione et proportionalita». And in 1494 he publishes it. This essay sets out the rules and techniques of arithmetic operations on integer and fractional numbers, proportions, problems on compound interest, the solution of linear, quadratic and biquadrate equations of certain types. But it is a treatise XI of this book is especially important for us: it is a description of his debut double-entry bookkeeping, which is the basis of economic activities of modern enterprises. The output of Pacioli multiplied the glory as of the first and most significant mathematics era. Notable is also the fact that the book is not written in the usual scholarly works for Latin and Italian.

Luca Pacioli was very well read on the date of knowledge of their predecessors, symbolic thought and saw the figures something extraordinary. As usual, the importance of the work of scientists associated with the detailed description of the mechanisms of double-entry bookkeeping. He believed that the rise to double-entry bookkeeping led the introduction of monetary meter. This was due to the fact that some of the facts of economic life as if by they are recorded twice. Goods sold, the value of written-off, and the money will be received. In a simple accounting initially written off the value of a physical measurement, and the money to take on charge value. However, when prices began to account for monetary terms, accountancy has become almost double.

Work Pacioli - gives a subtle hint of capitalization of costs and for the reconstruction of the facts of economic life. His services to the general accounting can be reduced to six great achievements.

1. Gave the first description of double-entry and attempted to theoretically describe its meaning.

2. Proposed personification of accounts is explained to each account as if he has human qualities.

3. Described the subject of accounting as a business activity of a single enterprise.

4. Presented the bill as a system that forms a plan in place to reflect any fact of economic life.

5. Introduced mixture modeling by listing all the theoretically possible operations, especially those related to the purchase of goods.

6. Suggested, albeit implicitly, the existence of certain immutable principles of accounting.

Pacioli formulated the immutable principles on which the accounting department. The procedure i.e. clears procedure for recording the facts of economic life. This covenant for several centuries was the basis of all the practical accounting. Accountant learned important: what registers and the sequence in which he must lead, which numbers in the columns of registers to record what columns should be shown the results that add and subtract that, and perhaps most importantly: what the outcome should be the same, making the whole procedure a self-controlling system. Pacioli clearly identified the three registers of the title of the procedure - it is with many modifications survives to this day:

1. Chronological record (Aide - magazine);

2. Systematic record (Ledger);

3. Reporting: a two-tier registration itself - debit and credit odnozvennaya - the balance (with the consequence there was a set of reporting forms).

The most difficult part in the process was and still is the moment of recognition of the fact of economic life. It can be recognized either at the time of, or the making or submission of a document, or at the time of registration. Uncertainty and controversial issues remain unclear until now.

For decades, accountant remained master, complete the steps, but without delving into the meaning of what makes the main thing - it is right to fulfill the terms of procedure.

Clarity. The fact that he wrote an accountant, users need to understand the financial statements.

It is interesting that the very accountant can not understand. And then we remember the old rule: the writer puts the word, and the reader is invested in them.

Pacioli assumed that the user needs to get a clear answer four questions: who - the people behind the company and reporting the facts of economic life that - a list of assets and liabilities and when - the date, where - at what point is made statements.

Pacioli knew that the owner must give effect to his account, and for that accounting records must be registered in a special office, because there are clear only those documents that are consistent with government authorities.

Clarity and transparency - this is now in excess of important covenanting Pacioli, talking about it all, and the more they say, the harder it is to perform. Currently, only the requirements of clarity enhanced, for unraveling the complex more difficult than the simple.

Indivisibility implies that the plant property and the property of the owner is single and indivisible complex.

This covenant hung over many decades, taking into account, because, from the point of view of the creditors, the main users of financial statements, all the same, that is the provision of loans: commercial equipment or dining utensils. Thus, the reporting shows not an abstract property of the company and the value of its owners. Over time, under the influence of joint-stock companies of this covenant refused and came to us both, "assets, liabilities and obligations exist separately from the assets and liabilities of the owners of the organization's assets and liabilities, and other organizations. But in practice, the problem of unrequited constantly faced accountant when anyone needs to include "or by the cost or the net profit", or anything that is not directly related to the activities of the company, the tax authorities do not want to be exempt from taxation.

Duality. Every fact of economic life must be registered twice in the debit one account and a credit to another account.

From this follow two postulates Pacioli:

1. Summa debit turnovers is always identical to the amount of credit turnover;

2. Summa debit balance is always equal to the amount of credit balances.

From the middle of the XIX century the idea of double-entry bookkeeping and postulates Pacioli gained recognition in macroeconomic calculations.

Repeatedly made attempts to criticize the duality of the covenant, offered triple, quadruple and even pee-dimensional accounting. But they did not recognize, for double stems from the objective conditions: the object is taken into account, or can increase, or decrease, hence the duality - this is the covenant Pacioli.

Other accounts, except for a double, can not be.

The subject. Accounting has as its object the implementation of economic agreements.

In Pacioli it comes to the sales contract, rather, about the transactions. Arising from it. The contract is bilateral, and therefore Pacioli makes two important conclusions:

1. One can not be considered by the debtor without its consent;

2. One can not be considered verities without his consent.

This is the first commandment with regard to accounting accruals. But do not exaggerate: Pacioli for profit - the difference between the proceeds and the payment of money, except for the purchase of goods.

Based on the ideas of the contract, Pacioli often enough as a mathematician trying not to describe a specific case, and to list all the possible options logically economic situation , thus opening the way to what is already in the XX century, it will be called by the simulation method .

Adequacy. The costs incurred by the owner, correlated in time with the income generated by these expenditures.

But how to map - depends on belief and accounting qualification . In Pacioli all connected with the goods, if bought the party, it is not an expense, and capitalization, changing the structure of the asset: the money, have become commodities. And only when there is a gain from the sale, only then can dekapitalizirovat, is write off the cost sold in the party, only costs are justified by gains, but in this case, a profit from operations. Only in this case, there is profit. However, to find her, it is necessary to compare the revenues with expenditures, but this operation only seems easy, it entirely depends on what methodology selects an accountant. Consequently, the profit - is only the opinion of an accountant about the success of his employers. Accounting policies form an accountant in the interests of his employer.

Relativity. Accounting data are only relative, not an absolute value.

The main problem of the relativity of accounting data related to the impossibility of clear assessment of its facilities. While in the account used only natural values , to assess the success of economic activity was easy at first it was 2 cows, then it was 5. But the economy is diverse and compare, for example, a herd of cows with a flock of sheep - is a difficult matter. Only with the advent of monetary value the opportunity arose comparing the financial situation at the beginning and end of the reporting period. At the same time these results have arisen regarding what to include in the property, what is the purchasing power of the currency, and how it has changed over the reporting period: what methodological techniques use an accountant?

Do we find Pacioli has become for many centuries the classical solution? Current operations are recorded at cost and organic residues, taken in the inventory are recorded on a possible sale price, is Pacioli made periodically evaluates primarily of current assets. This is a reason: current assets have a higher turnover compared to the non-negotiable; it is clear from the first that the revaluation is much more important influence on the final financial result than the revaluation of the latter. It is this approach, featuring more practical, has an impact on all the accounting methodology. Better yet almost nothing came up.