1 accountancy
- 2. Private property;
Capital;
Commerce;
Credit;
Writing;
Money;
Arithmetic.
- 3. “The Summa” in 1494:
“Debit”→”Debito”→”Debita”,”Debeo”
(owed to the proprietor)
“Credit”→”Credito”→”Credo”
(owed by the proprietor)
- 5. Management Financial
Accounting Accounting
(internal) (external)