{"id":152,"date":"2024-12-09T16:54:07","date_gmt":"2024-12-09T14:54:07","guid":{"rendered":"https:\/\/aggelopoulosacc.gr\/?p=152"},"modified":"2024-12-10T10:59:55","modified_gmt":"2024-12-10T08:59:55","slug":"accounting","status":"publish","type":"post","link":"https:\/\/aggelopoulosacc.gr\/en\/accounting\/","title":{"rendered":"\u0397 \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae: \u039f\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u03ba\u03b1\u03b9 \u0399\u03c3\u03c4\u03bf\u03c1\u03b9\u03ba\u03ae \u0391\u03bd\u03b1\u03b4\u03c1\u03bf\u03bc\u03ae"},"content":{"rendered":"<p><strong>\u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u0395\u03c0\u03b9\u03c3\u03c4\u03ae\u03bc\u03b7<\/strong><\/p>\n\n\n\n<p>\u0397 <strong>\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03c0\u03b9\u03c3\u03c4\u03ae\u03bc\u03b7<\/strong> \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03c4\u03bf \u03b8\u03b5\u03bc\u03ad\u03bb\u03b9\u03bf \u03ba\u03ac\u03b8\u03b5 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\u03a0\u03b1\u03c4\u03c3\u03b9\u03cc\u03bb\u03b9<\/strong> (Luca Pacioli), \u03b3\u03bd\u03c9\u03c3\u03c4\u03cc \u03ba\u03b1\u03b9 \u03c9\u03c2 &#8220;\u03a0\u03b1\u03c4\u03ad\u03c1\u03b1 \u03c4\u03b7\u03c2 \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2&#8221;. \u03a4\u03bf 1494, \u03c3\u03c4\u03bf \u03ad\u03c1\u03b3\u03bf \u03c4\u03bf\u03c5 <em>Summa de Arithmetica, Geometria, Proportioni et Proportionalita<\/em>, \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03af\u03b1\u03c3\u03b5 \u03c4\u03bf \u03c3\u03cd\u03c3\u03c4\u03b7\u03bc\u03b1 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03c0\u03bb\u03bf\u03b3\u03c1\u03b1\u03c6\u03af\u03b1\u03c2 (<strong>double-entry bookkeeping<\/strong>), \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03c0\u03b1\u03c1\u03b1\u03bc\u03ad\u03bd\u03b5\u03b9 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03b7 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c3\u03cd\u03b3\u03c7\u03c1\u03bf\u03bd\u03b7\u03c2 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2.<\/p>\n\n\n\n<p><strong>\u0397 \u0395\u03be\u03ad\u03bb\u03b9\u03be\u03b7 \u03c4\u03b7\u03c2 \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2<\/strong><\/p>\n\n\n\n<p>\u0397 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03be\u03b5\u03bb\u03af\u03c7\u03b8\u03b7\u03ba\u03b5 \u03c0\u03b1\u03c1\u03ac\u03bb\u03bb\u03b7\u03bb\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2 \u03c4\u03c9\u03bd \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03c4\u03b5\u03c7\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c0\u03c1\u03cc\u03bf\u03b4\u03bf. \u0391\u03c0\u03cc \u03c4\u03b9\u03c2 \u03c7\u03b5\u03b9\u03c1\u03cc\u03b3\u03c1\u03b1\u03c6\u03b5\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b3\u03c1\u03b1\u03c6\u03ad\u03c2 \u03c3\u03c4\u03b1 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03b2\u03b9\u03b2\u03bb\u03af\u03b1 \u03ad\u03c9\u03c2 \u03c4\u03b1 \u03c3\u03cd\u03b3\u03c7\u03c1\u03bf\u03bd\u03b1 \u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03b9\u03ba\u03ac, \u03b7 \u03b5\u03c0\u03b9\u03c3\u03c4\u03ae\u03bc\u03b7 \u03b1\u03c5\u03c4\u03ae \u03ad\u03c7\u03b5\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c1\u03bc\u03bf\u03c3\u03c4\u03b5\u03af \u03c3\u03c4\u03b9\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03ac\u03b8\u03b5 \u03b5\u03c0\u03bf\u03c7\u03ae\u03c2, \u03b4\u03b9\u03b1\u03c4\u03b7\u03c1\u03ce\u03bd\u03c4\u03b1\u03c2 \u03c4\u03bf\u03bd \u03ba\u03c1\u03af\u03c3\u03b9\u03bc\u03bf \u03c1\u03cc\u03bb\u03bf \u03c4\u03b7\u03c2 \u03c3\u03c4\u03b7\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7.<\/p>\n\n\n\n<p>\u03a3\u03ae\u03bc\u03b5\u03c1\u03b1, \u03b7 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b3\u03c1\u03b1\u03c6\u03ae \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ce\u03bd, \u03c4\u03b7\u03bd \u03b1\u03bd\u03ac\u03bb\u03c5\u03c3\u03b7 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd, \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c4\u03b7 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ae \u03ba\u03b1\u03b8\u03bf\u03b4\u03ae\u03b3\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd.<\/p>\n\n\n\n<p><strong>\u0393\u03b9\u03b1\u03c4\u03af \u03b7 \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u0395\u03af\u03bd\u03b1\u03b9 \u03a3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ae<\/strong><\/p>\n\n\n\n<p>\u0397 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03af\u03bd\u03b1\u03b9 \u03b1\u03bd\u03b1\u03c0\u03cc\u03c3\u03c0\u03b1\u03c3\u03c4\u03bf \u03ba\u03bf\u03bc\u03bc\u03ac\u03c4\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2, \u03b2\u03bf\u03b7\u03b8\u03ce\u03bd\u03c4\u03b1\u03c2 \u03c3\u03c4\u03bf\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03c3\u03c7\u03b5\u03b4\u03b9\u03b1\u03c3\u03bc\u03cc, \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7 \u03c0\u03cc\u03c1\u03c9\u03bd. \u0391\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03ad\u03bd\u03b1\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b2\u03b1\u03c3\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03bf\u03c5\u03c2 \u03c0\u03c5\u03bb\u03ce\u03bd\u03b5\u03c2 \u03c4\u03b7\u03c2 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7\u03c2.<\/p>\n\n\n\n<p><strong>\u0391\u03bd \u03b1\u03bd\u03b1\u03b6\u03b7\u03c4\u03ac\u03c4\u03b5 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03c5\u03c0\u03bf\u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7 \u03c3\u03b5 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03b8\u03ad\u03bc\u03b1\u03c4\u03b1, \u03b7 \u03bf\u03bc\u03ac\u03b4\u03b1 \u03bc\u03b1\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03b4\u03ce \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03c3\u03b1\u03c2 \u03b2\u03bf\u03b7\u03b8\u03ae\u03c3\u03b5\u03b9. \u0395\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03ae\u03c3\u03c4\u03b5 \u03bc\u03b1\u03b6\u03af \u03bc\u03b1\u03c2 \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03b3\u03b9\u03b1 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