第２章　会計の発展

One of the major lessons from history is that the present grew out of the past and grows into the future. This is the siginificance of Aristotle's thought:"If you would understand anything, observe its beginning and its development."

Littleton, A. C. and V. K. Zimmerman, Accounting Theory: Continuity and Change, Englewood, N.J.: Prentice-Hall, 1962, p. 11.

• 1. 複式簿記の生成
  • 会計の父−ルカ・パチオリ
• 2. 財務会計への進化
• 3. 日本における会計の発展
  • 福澤諭吉の『帳合の法』
  • シャンドの『銀行簿記精法』

• 第３章「会計の役割」へ進む
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