Accounting is related to human civilization. This knowledge has progressed significantly over the years. and has been able to solve human needs in the field of financial information and document registration. The first writings related to accounting are related to 3600 years before Christ, which remained from the Sumerian civilization. Accounting knowledge has different branches, including He mentioned financial accounting, government accounting, industrial accounting, etc. Accounting principles are general rules that accountants use as the basis of work in all accounting stages. One of the important factors in accounting was the emergence of the industrial revolution and the emergence of a two-way accounting system, which made the work of accountants and individuals easier in registering documents.
Ehsanifard,A . (2024). The emergence of accounting and its various disciplines. Specialized Scientific Quarterly Journal of Accounting Strategies, 2(2), 1-25.
MLA
Ehsanifard,A . "The emergence of accounting and its various disciplines", Specialized Scientific Quarterly Journal of Accounting Strategies, 2, 2, 2024, 1-25.
HARVARD
Ehsanifard A. (2024). 'The emergence of accounting and its various disciplines', Specialized Scientific Quarterly Journal of Accounting Strategies, 2(2), pp. 1-25.
CHICAGO
A Ehsanifard, "The emergence of accounting and its various disciplines," Specialized Scientific Quarterly Journal of Accounting Strategies, 2 2 (2024): 1-25,
VANCOUVER
Ehsanifard A. The emergence of accounting and its various disciplines. Specialized Scientific Quarterly Journal of Accounting Strategies. 2024;2(2):1-25 (In Persian).
