See more Celebrate Africa Day with Jacana Media. Historical cost is the original cost of an asset, as recorded in an entity's accounting records.. Many of the transactions recorded in an organization's accounting records are stated at their historical cost. The historicity of the Bible is the question of the Bible's relationship to history – covering not just the Bible's "acceptability as history" but also the ability to understand the literary forms of biblical narrative. One can extend biblical historicity to the evaluation of whether or not the Christian New Testament is an accurate record of the historical Jesus and of the Apostolic Age. This concept is clarified by the cost principle, which states that you should only record an asset, liability, or equity investment at its original acquisition cost. Born in 1445 in Tuscany, Pacioli is known today as the father of accounting and bookkeeping. He wrote Summa de Arithmetica, Geometria, Proportioni et Proportionalita ("The Collected Knowledge of Arithmetic, Geometry, Proportion, and Proportionality") in 1494, which included a 27-page treatise on bookkeeping.His book was one of the first published using the historical Gutenberg … Dijo - My Food, My Journey Lesego Semenya Paperback (7) R345 R250 Discovery Miles 2 500 History of Accounting: Selected full-text books and articles Studies in Accounting History: Tradition and Innovation for the Twenty-First Century By Atsuo Tsuji; Paul Garner Greenwood Press, 1995
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