There is an accountant today, so what was the name of the ancient accountant?

In ancient times, the official accountant was called Mr. Accountant.

Historical origin

Dayu established the earliest public welfare tax system in China. With the tax system, accounting and auditing work naturally came into being. In Dayu, Huijishan, Shaoxing, he called the national governors, held the first accounting and auditing work conference in the history of China and even the world, and established the accounting and auditing system. There are also words about accounting records in Oracle Bone Inscriptions of Shang Dynasty.

During the Western Zhou Dynasty, there was an official position-Sihui, which was specialized in accounting the income and expenditure of official wealth, and adopted the method of "monthly annual meeting" for the income and expenditure of property.

In the Western Han Dynasty, an account book named "accounting book" or "book book" appeared to register accounting matters. In later dynasties, officials were set up to manage the income and expenditure of money, grain, taxes and property.

In the official hall of the Song Dynasty, it was necessary to fabricate a "four-column inventory" to reimburse or transfer money and food.

In the late Ming and early Qing dynasties, with the development of handicraft industry and commerce, the "Longmen account" based on four pillars appeared, and then the "four-foot account" (also known as "heaven and earth account") came into being.

Extended data

Accounting terms gradually formed.

From the Spring and Autumn Period to the Qin and Han Dynasties, the accounting principle-"accounting is just enough"; Accounting related laws and regulations-the classic of law: accounting vouchers-bonds (original vouchers at that time); Bookkeeping method-"three-column settlement method", with "in-out = surplus" as the basic settlement formula; Accounting reports-"accounting books" and other accounting terms have appeared one after another.

clearing form

1, "four-column settlement method"

In the middle and late Tang dynasty, the "four-column settlement method" was established. That is, the old management (balance in the previous period)+new income (income in the current period) = expulsion (expenditure in the current period)+reality (during this period, the first independent government accounting institution in the accounting history of China was established in the Song Dynasty-"Three Division Accounting Division", which was responsible for the financial income and balance in the world). Through this settlement method, the property receipt and payment records in a certain period are summarized.

2. "Longmen Account Method"

A new bookkeeping method-"Longmen bookkeeping method" appeared in China. This is an accounting method suitable for private enterprises. Its main point is to divide all accounts into four categories: income (total income), payment (total expenditure), deposits (assets including creditor's rights) and liabilities (liabilities including owner's investment), with decimals = deposits and payments, or income and payments = deposits and payments. That is to say, when the account is settled, "advance payment" is greater than "payment" or "this" in "deposit" is profit.

3. "Color Project Book" and "Preservation and Division Book"

The "color book" is similar to the current income statement; The balance sheet is similar to that of today. The format of "color project balance sheet" is: the upper (income) item lists all the income that occurred in the current period, and the lower (income) item lists all the expenses and profits (dividends) that occurred in the current period. Bonus = total amount above-total amount below.

The format of the "Save, Divide and Close Books" table is called "Arabian Nights" at the top and "Places" at the bottom. The above sub-item (Arabia) lists capital, liabilities and dividends (the main dividends transferred from the "color book"). Listed below (in place) are various assets, creditor's rights and losses (losses transferred from the "color book"). If the total number of top (Arabic) and bottom (local) in this table is equal, it is called "harmony between heaven and earth", also called "harmony between heaven and earth".

References:

Baidu encyclopedia-accounting