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The history of accounting or accountancy can be traced to ancient civilizations. [1] [2] [3] The early development of accounting dates to ancient Mesopotamia, and is closely related to developments in writing, counting and money [1] [4] [5] and early auditing systems by the ancient Egyptians and Babylonians. [2]
Pager. A pager, also known as a beeper or bleeper, [1] is a wireless telecommunications device that receives and displays alphanumeric or voice messages. One-way pagers can only receive messages, while response pagers and two-way pagers can also acknowledge, reply to, and originate messages using an internal transmitter. [2]
Luca Pacioli was born between 1446 and 1448 in the Tuscan town of Sansepolcro where he received an abbaco education. This was education in the vernacular ( i.e., the local tongue) rather than Latin and focused on the knowledge required of merchants. His father was Bartolomeo Pacioli; however, Luca Pacioli was said to have lived with the Befolci ...
Al Gross (engineer) Irving " Al " Gross ( / ɡroʊs /; February 22, 1918 – December 21, 2000) was a pioneer in mobile wireless communication. He created and patented many communications devices, specifically in relation to an early version of the walkie-talkie, [1] Citizens' Band radio, [2] the telephone pager [2] and the cordless telephone. [3]
The four-element bookkeeping system was said to originate in the 11th or 12th century. Accounting entries. In the double-entry accounting system, at least two accounting entries are required to record each financial transaction. These entries may occur in asset, liability, equity, expense, or revenue accounts.
The first published work on a double-entry bookkeeping system was the Summa de arithmetica, published in Italy in 1494 by Luca Pacioli (the "Father of Accounting"). [23] [24] Accounting began to transition into an organized profession in the nineteenth century, [25] [26] with local professional bodies in England merging to form the Institute of ...
Companies sold various BOS accounting software suites in the UK and United States. In the UK, BOS accounting packages were considered to be the industry standard by some accountants. The accounts software was split into four sections: Sales Ledger, Invoices, Purchase Ledger, Daybook and Journal Entries.
The first-in, first-out (FIFO) page replacement algorithm is a low-overhead algorithm that requires little bookkeeping on the part of the operating system. The idea is obvious from the name – the operating system keeps track of all the pages in memory in a queue, with the most recent arrival at the back, and the oldest arrival in front.
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