UJDigispace Repository

Rekeningkunde in perspektief : 'n historiese oorsig en fundamentele evaluering

Show simple item record

dc.contributor.author Pieters, H. N.
dc.date.accessioned 2009-11-16T06:12:56Z
dc.date.available 2009-11-16T06:12:56Z
dc.date.issued 2009-11-16T06:12:56Z
dc.identifier.uri http://hdl.handle.net/10210/2985
dc.description Inaugural lecture--Department of Accountancy, Rand Afrikaans University, 9 June 1987 en
dc.description.abstract Historic events are important because thoughts and actions of today make use of ideas that have their origin in the past, more than is sometimes realized. The keeping of records originated in ± 3600 before Christ. The first publication that described the system of book-keeping by double entry was published in Venice in 1494. A theoretical structure for the raportage of accountancy can start with an investigation as to what should be reported according to a given set of postulates or it can have its point of reference in certain assumptions with regard to the needs of users of financial statements. Accountancy, as a profession, can only be practised significantly if it uses Accountancy as a science as its substructure. Research projects must be directed toward the generating of theories or directed toward the solution of practical problems. The largest, single factor in the development of Accountancy as a science in the next decade is the increasing degree as to which functions of accountancy are accomplished with the help of computers. Computerized administrative information systems are becoming increasingly important, which is why the accountant must have a thorough knowledge of computer data processing. en
dc.language.iso afr en
dc.rights University of Johannesburg en
dc.subject Accountancy - Theory en
dc.subject Accountancy - Computer applications en
dc.title Rekeningkunde in perspektief : 'n historiese oorsig en fundamentele evaluering en
dc.type Inaugural en

Files in this item

This item appears in the following Collection(s)

Show simple item record

Search UJDigispace


My Account