The Accounting Evolution from The 17th to The 19th Century in Germany, Concerning with The Single-Entry Bookkeeping and The Double-Entry Bookkeeping

如果说复式记账法是为了“会计”而发展起来的，那么簿记和会计的联结点就是“年度财务报表”。17世纪中叶，世界上第一次规定了财务报表（财产清单）。资产负债表是一种基于单笔记账法的财产清单，简单易行，适用于小型企业。17、18世纪的财阀和银行家之所以不做会计，是因为他们用复式记账法制作了损益表和结余表。这个余额账户被认为是资产负债表的替代品。然而，复式记账法是在19世纪中叶在德国传播开来的。由于单笔记帐必须成为制作“资产负债表的凭证”的损益表的等价物，它使记帐变得繁复而相当退化。它适合复式记帐。此外，它最终必须融合复式记账法，因为股票公司在19世纪迅速增长，在德国股票公司法和德国商业法中，损益表是由资产负债表规定的。

If the double-entry bookkeeping evolved for “accounting”, the point of contact of thebookkeeping and the accounting is “annual financial statements”. It is middle of the17th century that the flake of the financial statements (a list of property) is prescribed first in the world. The balance sheet of a list of property made based on the single-entry bookkeeping that is simple and easy is prescribed to a small-business. The reason why it is not prescribed to a business magnate and a banker in the 17th century and 18th century is that they made a profit-and-loss account and balance account based on double-entry bookkeeping. This balance account was considered to be the substitute of the balance sheet.However, it is middle of the 19th century that double-entry bookkeeping spreads in Germany. Because the single-entry bookkeeping must become make the “proof sheet of the balance sheet of a list of property” equivalent to a profit-and-loss account, it falls into bookkeeping complicated omplicatedly and rather degenerate. It fuse for double-entry bookkeeping. Furthermore, it must finally fuse for double-entry bookkeeping because stocks companies increase rapidly in the 19th century and in German stocks company law and German commercial law, the income statements areprescribed with a balance sheet.