A Study On Accounting Documents In Tangxi Prefecture

Turpan unearthed a large number of documents on accounting activities in Xizhou of the Tang Dynasty. These documents are the objects of the study. This paper discusses accounting voucher, accounting methods, accounting ideas, auditing ideas and so on in Xizhou of the Tang Dynasty on the basis of previous studies.This article is divided into three parts. The first part discusses the classification and function of accounting voucher in Xizhou. According to its content, the accounting voucher can be divided into two types:expenditure voucher and income voucher. Expenditure bookkeeping is registered according to expenditure voucher, and income bookkpeeping is registered based on income voucher. The wide variety of accounting vouchers show that accounting bookkeeping methods of Xizhou are skillful.The second part discusses bookkeeping methods of Xizhou from the structure of account books, accounting symbols, and accounting settlement. Diversified structures of account books, various accounting symbols and unceasing progress of methods of accounting settlement show that the accounting methods are perfect in the period of Xizhou even the whole of the Tang Dynasty.The third part discusses the accounting and auditing ideas embodied in the accounting documents of Xizhou. Accounting ideas include single-entry bookkeeping thought, double entry bookkeeping thought, accounting report standardization thought, accounting measurement thought, etc. Auditing ideas include that auditors exercise their functions and powers independently, the audit responsibilities are clear, the audit language are diversified, audit by law, etc. The abundant accounting and auditing ideas show that the accounting and auditing level have reached a certain height not only in Xizhou but also in the Tang Dynasty to some extent.