Why did the ancients call accounting "Mr. Accounting"?

"Zhang" and "Zhang" are official holidays, and "Zhang" means "records about the entry and exit of money and goods" and "account books". Mr. accountant is the person who manages the books. Mr. Accountant is a respectful name, so he is called "Mr. Accountant" or "Mr. Accountant".

Private enterprises and rich people only have accounting firms, but also accountants and cashiers. Mr. Accountant is close to modern financial personnel, but he is an accountant and cashier.

The so-called bookkeeper in ancient times is actually a modern accountant. With the progress and development of society, it has gradually evolved into a professional service industry, called accounting companies, financial companies, accounting agencies and so on. Regardless of his title, his function is to set up accounts, keep accounts and manage the finances under his jurisdiction.

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Evolution of ancient accounting

In summer, there are "hundred officials", including "miser", an official who supervises slave agriculture. Perhaps this is the earliest accounting position. In the Western Zhou Dynasty, the position of "secretary" was set up, and a "monthly meeting" of financial revenue and expenditure activities was held. Four positions were also set up to divide accounting business, in which the secretary was in charge of accounting books, the post office was in charge of financial revenue accounts, the post office was in charge of financial expenditure accounts, and the post office was in charge of financial balance. Since then, the ancient official accounting has been called "Four Meetings".

In the Han Dynasty, "Dasinong" was one of the nine official positions, in charge of taxation, money, food, salt and iron, and national revenue and expenditure.

During the Three Kingdoms period, an official was set up, who was responsible for the statistics and adjustment of state financial taxes, and there were envoys and judges under him.

The highest authority in charge of accounting in Tang Dynasty was Du Branch, which was in charge of financial budget and national accounting. Its chief official is Dr. Du Zhi, and his subordinates include a foreign minister, two directors, sixteen ministers, thirty-three secretaries, a historian and four Zhang Gu.

In the Song Dynasty, the first independent government accounting organization in the accounting history of China was established-"The Third Accounting Division", which was responsible for the world's fiscal revenue.

Accounting in Yuan and Ming Dynasties basically followed the accounting methods in Tang and Song Dynasties, but at this time people gradually realized the importance of accounting and expanded its application scope.

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