THE ACCOUNTING – DEVELOPMENT AND PERSPECTIVES

Abstract

Economic changes, in the business sense, require continuous recording through the accounting system. The development of economic changes has caused the development of the accounting system. Models of the accounting system techniques, since its inception until today, can serve as a basis for understanding of perspectives in its existence. Accounting as a system is very old, but is firmer and more comprehensively tied to the changes that followed. Therefore, in this paper, we will show current accounting system and its development perspective.