Counting house science. In older documents, the study of the activities of a merchant in his study (Kontor; counting house, comptoir), comprising above all the three areas of correspondence, payments, including monetary practice, and bookkeeping, accounting. – Accountancy is the cradle of commercial science (this designation from about 1860) and of today’s business administration.

In older documents, the study of the activities of a merchant in his study (Kontor; counting house, comptoir), comprising above all the three areas of correspondence, payments, including monetary practice, and bookkeeping, accounting. – Accountancy is the cradle of commercial science (this designation from about 1860) and of today’s business administration.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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