විකිපීඩියා

"ගිණුම්කරණ ආචාරධර්ම" හි සංශෝධන අතර වෙනස්කම්

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6 පේළිය:
== ඉතිහාසය==
 
[[ගොනුව:Pacioli.jpg|thumb|right| ලුකා පෙසියොලි,1494 දී ගිණුම්කරණ ආචාරධර්ම ග්‍රන්ථය රචනා කරන ලදී. 1495 නොදන්නා චිත්‍ර ශිල්පියකු විසින් අඳින් ලදී.]]
[[ගොනුව:Pacioli.jpg|thumb|right| 1 යටි ලියමන]]
 
ගිණුම්කරණයේ පියා වන ලුකා පෙසියොලි, 1494 වන වර්ෂයේදී, මේ පිළිබඳව "Summa de arithmetica, geometria, proportioni, et proportionalita" නම් ඔහුගේ පළමු කෘතිය රචනා කළේය. මෙමගින් ව්‍යාපාරය තුළ ආචාරධර්ම ක්‍රියාවට නෑන්වීම පුළුල් විණි. ඒත් සමගම ඈමෙරිකානු ගණකාධිකාරීන්ගේ සංගමය ප්‍රතිස්තාපනය විය (1887). වර්තමානයේ මෙය “American Institute Of Certified Public Accountants” (AICPA) නමින් හඳුන්වනු ලැබේ.
45 පේළිය:
 
==මූලාශ්‍ර==
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==තවදුරටත් කියවීමට==
*Armstrong, Mary Beth. ''Ethics and Professionalism for CPAs''. Thomson South-Western, 1993. ISBN 0-538-82301-1.
*Carey, John L. ''Professional Ethics of Public Accounting''. New York: Arno Press, 1980. ISBN 0-405-13506-8.
*Carey, John L. William O. Doherty. ''Ethical Standards of the Accounting Profession''. New York: Garland Pub., 1986. ISBN 0-8240-7877-2.
*Cheffers, Mark. Michael Pakaluk. ''Understanding Accounting Ethics''. Allen David Press, 2007. ISBN 0-9765280-0-2.
*Cottell Jr., Philip G. Terry M. Perlin. ''Accounting Ethics: A Practical Guide for Professionals''. New York: Quorum Books, 1990. ISBN 0-89930-401-X.
*Davis, Michael. Andrew Stark. ''Conflict of Interest in the Professions''. Oxford: Oxford University Press, 2001. ISBN 0-19-512863-X.
*Guy, Dan M. D.R. Carmichael, Linda A. Lach. ''Ethics for CPAs: Meeting Expectations in Challenging Times''. Hoboken, NJ: Wiley, 2003. ISBN 0-471-27176-4.
*Hoffman, W. Michael. ''The Ethics of Accounting and Finance: Trust, Responsibility, and Control''. Westport, CT: Quorum Books, 1996. ISBN 0-89930-997-6.
*Mills, Daniel Quinn. ''Wheel, Deal, and Steal: Deceptive Accounting, Deceitful CEOs, and Ineffective Reforms''. Upper Saddle River, NJ: FT/Prentice Hall, 2003. ISBN 0-13-140804-6.
*Williams, J., and R. Elson. "IMPROVING ETHICAL EDUCATION IN THE ACCOUNTING PROGRAM: A CONCEPTUAL COURSE. " Academy of Educational Leadership Journal 14.4 (2010): 107-116. ABI/INFORM Global, ProQuest. Web. 30 Oct. 2011.
 
==අඩවියෙන් බැහැර පිටු==
"https://si.wikipedia.org/wiki/ගිණුම්කරණ_ආචාරධර්ම" වෙතින් සම්ප්‍රවේශනය කෙරිණි