HISTORICAL PRE-CONDITIONS OF ORIGIN AND BECOMING OF ACCOUNTING

The article is devoted determination and description of historical pre-conditions of origin and becoming of accounting. The different scientific going is analysed near the question of origin and origin of accounting. In the context of origin and becoming of accounting expedient is determination, which one pre-conditions are events, historical the stages, separate, persons influenced on forming of accounting as sciences. Understanding and systematization of historical aspects enables to understand the modern flows of accounting science and determination of subsequent directions of its development. It should be noted that most scientists are linked by the origins of accounting with the epoch of paleolith, exactly on this stage an awareness took place a man itself as parts of company. Systematization of basic factors and pre-conditions which influenced on appearance and development of accounting is carried out. All pre-conditions are grouped in such groups: material; historical; pre-conditions by A.Ch. Littlton. To historical pre-conditions most scientists take appearance: languages; to the written language; arithmetics; money; development of trade; invention of paper and computing engineering. The necessity of account is engendered with beginning of conduct of housekeeping a man and origin commodity exchange relations. In a period, when people began to make more than could use and began to be exchanged the different types of products and wares (natural form of exchange), there was an objective necessity to fix an amount and presence of tailings of the articles of exchange. Certainly, that progress, stability, more complete realization of public necessities, development of institute of the state and economic relations, internationalization of trade and appearance of peculiar, assisted development of accounting.