1. Def : the art of recording, classifying and summarizing in a significant manner and in terms of money.
2. MALAYSIA'S PERSPECTIVE
2.1. The importance of Accounting History
2.1.1. practice
2.1.2. policy
2.1.3. pedagogy
2.2. Relevance of Acc History
2.2.1. clues & explanation of double-entry bookkeeping processes
2.2.2. allows us to relate with the past
2.2.3. help to link between historical state and both normative and positive.
2.3. limitation of Acc History
2.3.1. incomplete
2.3.2. not reveal the cause of an event
2.3.3. attempt to proceed from determination
2.3.3.1. *what happened *how it happen
2.4. Financial reporting environment
2.4.1. * Regulator/legislative bodies and Enforcement Authorities *Corporation/Preparers of Financial Statements *Users/Capital markets
2.5. Accounting Development in Malaysia
2.5.1. Management Contribution Phase
2.5.2. Institution Contribution Phase
2.5.3. Professional Contribution Phase
2.5.4. Overt politicization Phase
3. evolution of double-entry :
3.1. double-entry accounting
3.1.1. Classification
3.1.2. Casual
3.2. documenting process but not explaining basis for recording
4. Roles of Accounting
4.1. Accounting as :
4.1.1. communication
4.1.2. Standard settings as politics
4.1.3. historical record
4.1.4. language
4.1.5. Intra-corporate politics
4.1.6. Mythology
4.1.7. Magic
4.1.8. Communication- Decision information
4.1.9. an economic good
4.1.10. Social Commodity
4.1.11. Ideology and Exploitation