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International Accounting

17(149) - 2010 December

About double-entry bookkeeping postulates

Vol. 13, Iss. 17, DECEMBER 2010

Available online: 3 December 2010

Subject Heading: History pages

JEL Classification:

Kuter M.I. Dr., Prof., the Head of the Chair of Accounting and Audit, Kuban State University, Krasnodar
prof.kuter@mail.ru

Gurskaya M.M. Ph.D. in Economics, Assistant Professor of the Chair of Accounting and Audit at Kuban State University, Krasnodar
marinagurskaja@mail.ru

Postulates admit the basic accounting science, but some of them deserve more profound judgement and revision. Authors conduct research which confirms that postulates bearing names of great representatives of accounting thought, not absolutely correspond to that representation, which Russian accounting community about them has.

Keywords: double-entry bookkeeping postulates, balance of the account, turns of the account, Luka Pacholi, account books, Jacque Savary

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ISSN 2311-9381 (Online)
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