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Image sizes: 256x256, 128x128, 48x48, 32x32, 24x24, 16x16 File formats: BMP, GIF, PNG, ICO ![]() ![]() ![]() ![]() Tags: fashion icons history, retro icons xanga, icon archive, modern web icons, collage of iconsThe enterprises from record of transaction of the separate person, and these records followedTo correlate with enterprise property. It was necessary, that successful operations Registered as increasing the property, and unsuccessful - as reducing It. Ochevidnejshaja benefit of double record () consisted in account books in The volume that the dealer had an opportunity to supervise accuracy of registration Each operation. The general principle of difficult system of rules was that each Transaction was simultaneously fixed as change of assets (arrival) and Liabilities (cost). If after summation of records in each section of the sum not Coincided, followed search for an error. Neither in the most this principle, nor in aspiration Dealers to accuracy of records are not present also a hint that system of double record Could become an idea source about continuously existing enterprise, which Represents some legal body (integrity) which is distinct from Holders, except for one moment: that liabilities were equal to assets It is necessary, that liabilities included obligations of the enterprise to the third parties And before holders - net cost of the enterprise. Thus, the bookkeeping system, which practical sense consisted in Possibilities of detection of errors, has accustomed dealers using it and Of accountants to think about the enterprise as about the debtor having the obligations before The holders, or as about the holder of net cost. It even has considered Pertinent to declare that "it is impossible to present capitalism without system of the double Double-entry bookkeeping roles see: Braudel, The "Wheels of Commerce (New York: Harper and Row, 1982), pp. 573 - 575.] This system has caused to a life firm, from it Aspiration to profit maximisation, as originally independent (also it is possible To add after Zombartom - abstract) the integrity, which property It is not mixed not so with the property of a family, an estate or other social Integrity. Besides requirement for distinction between the property of the enterprise and ![]()
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