Encyclopedia of finance - springer (2013) - cheng few lee, alice c lee

... innational income accounting. Since not-for-profit and Luca Bartolomes Pacioli (ca. 1445–ca. 1517). Fra Luca Pacioli’s 1494 publication described the double-entry system of accounting. © ARCHIVO ICONOGRAFICO, ... financial account-ing and reporting model.What is the profession of accounting? At the core of theprofession of accounting is the certified public accountant(CPA) who has passed the national CPA ... Page 6 Encyclopedia of Business and Finance SECOND EDITIONeobfv1fm 7/5/06 3:07 PM Page I ENCYCLOPEDIA OF BUSINESS AND FINANCE, SECOND EDITION 7Accounting: Historical Perspectivesthe accountant’s...