@article{article_325064, title={Accounting Application and Education Tools Throughout History}, journal={Accounting and Financial History Research Journal}, pages={221–232}, year={2012}, author={Erol, Mikail and Elagöz, İsmail and Öztürk, Seçil}, keywords={Muhasebe, Eğitim, Eğitim araçları.}, abstract={The necessity of bookkeeping started and developed parallel to the economic life’s progress. When the economic life and various transactions evolve, accountancy became capable to follow them. These developments can also be observed today as well. However, existing theory of accountancy and its applications are results of long term evolution. According to the studies on this issue, traces of bookkeeping was found in the clay tablets of Babylonian Empire and in the papyruses of Ancient Egypt that included texts and account summaries. It was also found that Ancient Greek kept accounts of temples and banks. In Turkey, bookkeeping methods progressed parallel to the economic life as in western countries. New viewpoints and researches on developing new methods have come forward parallel to these developments. As a part of the nature of accountancy as a science knowledge of this field is explained both theoretically and practically. Therefore in order to have an efficient accountancy education, a good educational tool is required. Tools that are suitable to various periods have been used during the history.}, number={2}, publisher={Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)}