Book of Luke Pachioli "Everything about arithmetic, geometry, proportions and proportionality", published in Venice in 1494 is revolutionary in accounting, accounting services, tax services, accounting and reporting.

One of the chapters in the book "A Treatise on the accounts and records", dedicated to the Venetian accounting system contributes both to the development of houses and accounting firms, and specializing on the study of accounting discipline. It is interesting that Luke Pachioli was a mathematician and monk worked with Leonardo da Vinci and coincidentally is known as the "father of accounting". In his book, which I mentioned above, he not only describes Venice accounting system, but the beginning of double-entry accounting. Even today in accounting and bookkeeping services offered and used terms found in the book, namely debit, credit, balance, asset, trial balance, equity, and others.

As to Bulgaria, the first book on accounting (accounting services) is "Diplografiya or how to keep the books" by the brothers Hristo and Stoyan Karaminkov issued in 1850. in Constantinople. Thirty-four years later, the accounting discipline (accounting services) began to study formally the Commercial School in Svishtov.

The basis of accounting (accounting services) is a reflection of financial activities of businesses. Accounting principles defined in the laws of different countries. There are generally established rules, known in some countries national accounting standards or in the case of Bulgaria - Accountancy Act with National Standards for financial statements of small and medium enterprises (NFRSSME).