Accounting has a long history.

The Ancient Accounting could be dated back to 3000 B.C.when the clay tablets were used by Mesopotamians.Similarly，in ancient civilization of China，Babylon，Greece，and Egypt，the alike earliest information records were also profound in preservation.

In 1494，Luca Pacioli，a Franciscan monk and mathematics professor，published the first known text to describe a comprehensive double-entry bookkeeping system.However，the development of accounting system has been slow during the 15th to 19th Century.

Later on，the Industrial Revolution generated the need for large amounts of capital to finance the enterprises that supplanted individual craftsmen.This need resulted in the corporate form of organization marked by absentee owners，or investors，who entrusted their money to managers.It followed that investors required reports from the corporation managers showing the entity's financial position and results of operations.As a result，investors required the company's financial condition report and proposed new accounting requirements，thus the accounting of the content and target expanded.In 1854，the British set up the world's first Institute of Chartered Accountants.

Today，accounting is acknowledged as a service designed to accumulate，measure，and communicate economic data about organizations.Thanks to telecommunications，time-consuming accounting tasks when done by hand are handled quickly and easily by computer.In addition to helping with accounting itself，microcomputers/personal computers assist with many financial applications of accounting information and in business correspondence.Nowadays computerized accounting systems have replaced manual systems in many organizations—even small businesses.