The Need for Accounting and Double Entry Accounting System in Economy and Political History in the Medieval Europe: A Guide for Undergraduate and Postgraduate Students

The subject of the study is the necessity and the effect of the accounting system of Western Europe in the middle Ages and especially the accounting system which constitutes the theoretical structure of accounting today in terms of the political and economic changes since 16th century. It is thought that those effects which are the causes of formation such as double entry accounting system; basis for the accounting theoretical structure and thus its applications. It is also thought that the concepts of “debit” and “credit”, which are thought to have emerged especially with the effects of that period come from this overall framework. Therefore it is aimed to increase the understandability of the accounting issues that are currently being explained, with the help of researchers studying, the medieval conjuncture of Europe and the accounting history. For this purpose, the study is discussed analytically