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Last updated 7:39 PM on 6/16/26
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11 Terms

1
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2500 BC

Ancient accounting records found in civilizations of Egypt, Rome, Greece, and Mesopotamia

2
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1000 BC

Creation of alphabet with accounting to facilitate barter between Phoenicians and Egyptians

3
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500 BC

Invention of Abacus

4
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423 BC

Birth of Auditing

5
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1200–1493

Businesses are required to keep accounting records

6
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1494

Luca Pacioli wrote the book “Summa de arithmetica, geometria, proportioni et proportionalita”

7
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1500–1700

Financial and Managerial Accounting.

8
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1700–1900

Industrial revolution and the CPAs

9
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1920–1940

US GAAP was developed

10
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1940–PRESENT

Accounting and technology; collaboration among AICPA, FASB and SEC

11
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Luca Pacioli

Is a Franciscan friar and a celebrated mathematician who is generally associated with the double-entry bookkeeping.