Other Form of Name

Curry, Preston Edmond, 1887-

Document Type

Article

Publication Date

1920

Abstract

It is not possible to state at just what period in history the science of bookkeeping originated. It had its beginning, no doubt when people began to live in communities which always tends to the development of industry and trade. When this stage of social and industrial life is developed in a community there is always a banding together for mutual protection, which results in some form of taxation. When collections and disbursements are made it is very necessary that some records be made. Some of the earlier records found seem to be largely relating to public records, as we would call them today.

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