# 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.

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- Modified: 2023-07-25T21:01:06+00:00
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## Definition

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. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

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- Generator: Merk Knowledge 1.1.1