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The required method has developed, eventually, from system of double record in a kind

Set of the rules, allowing to express in the numerical form all transaction. These

Rules have developed in the co-ordinated and standard procedures of registration of all

Economic events in measured, so and a kind supposing calculation.

Economic reality in the literal sense of a word "that became possible for those

To reflect in the form of numbers in account books: Quod the priest est in libris, the priest est

in mundo (that is not present in books - does not exist - an armour.).

Differently, for development of the western capitalism mattered not so much In itself improvement of bookkeeping and transition to double records in

The account books, how much the impulse which has arisen from this transition to development

The financial account and practice of an estimation of credit status of the enterprise in terms

Its balance, profits and losses.

Development of system of the morals corresponding to needs of commerce

For development of independent sphere of business one more aspect was historically important.

The trade eminence has created the world in which separate people have found freedom

To enter contractual relations on the conditions corresponding to demand and To the offer, and also risk of realisation of operations. Moral rules, Necessary for activity of the economic organisations which are not Estate, guild or family, only have started to be established. All complex The active and promising device of trading capitalism required in The moral rules embodied in such terms, as "fair business", "Performance of obligations", "punctuality", and (in case of hired workers)

"Diligence", "diligence", "honesty" and "fidelity". A source of these morals,

At least, in XVI and XVII centuries, could be only religion.

The social doctrine of Catholic church has come from the Middle Ages. During this epoch

- customs rigidly ordered conditions of economic relations in

To rules in cities. It was not necessary to expect that inherited from Medieval economy of a rule of behaviour in which basis readiness lay

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Desktop Device Icons Desktop Device Icons are good to be used in private desktop enhancement, for application icons, or menu icons. This set has it all, from 256x256 Vista sized images to 16x16 toolbar icons.

Free Business Desktop Icons Free Business Desktop Icons is a collection of 10 ready icons to be used in commercial and personal projects, including software, websites, blogs, and desktops. The images are free for personal, frequent and commercial use.

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