History of Science and Engineering Annotation << Back From the History of Accounting Omarova N.G., Ramazanova A.O. In order to control the budget, take into account income, expenses, plan profi ts and predict your fi nancial well-being, it is necessary to conduct a daily analysis of all fi nancial transactions in order to avoid bankruptcy and debt accumulation. This is what accounting does, which is effectively used to support the economies of large fi rms, enterprises and even entire countries, and for small family accounting. This article reveals the history of accounting from antiquity to the present day. The emergence and development of accounting is considered. The historical and economic prerequisites, the essence, the main stages of the development of accounting, as well as features in the fi eld of human knowledge are revealed. At the end of the article it is shown how accounting came to Russia, how it developed in our country and what contributed to its development. Keywords: Accounting, audit, double entry, debit, credit, account, documents, accounting system. DOI: 10.25791/intstg.1.2024.1460 Pp. 33-35.