In the French language, the word comptabiliteacute (accounting) first appeared in the middle of the eighteenth century … stabilised, the growing use of the word by an increasing population and the development of accounting activities created a need … for adjectives to be added. Commercial, industrial and agricultural accounting, general and auxiliary accounting appeared …

In the French language, the word comptabilite (accounting) first appeared in the middle of the eighteenth century. It … stabilised, the growing use of the word by an increasing population and the development of accounting activities created a need … for adjectives to be added. Commercial, industrial and agricultural accounting, general and auxiliary accounting appeared …