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International Accounting
 

The science of balance: essence and stages of development in Russia

Vol. 14, Iss. 13, APRIL 2011

Available online: 29 March 2011

Subject Heading: History pages

JEL Classification: 

Kulikova L.I. professor, Kazan State Finance and Economics Institute
8-843-2911-378

The article tells about changing the economic nature and content of conducting balances in the development of the sciences of accounting and economic analysis.

Keywords: balance sheet, accounting, bookkeeping, the principle of dual-raising, the principle of differentiation, the principle of permanence

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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