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International Accounting

5(137) - 2010 May

The natural form of primary accounting balance

Vol. 13, Iss. 5, MAY 2010

Available online: 19 May 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

One of early (1411) trial Balance Sheet of double-entry bookkeeping is presented. The Balance Sheet is constructed in the form of equality of the sum of balance of accounts under the debit and the credit. Classification of accounts under the economic maintenance in the Middle Ages and integration of homogeneous positions have allowed to carry out transition from Balance Sheets analytical to Balance Sheets synthetic.

Keywords: history of double-entry bookkeeping; trial Balance Sheet as a list of net ending debit credit balances; trial Balance Sheet, as a list of individual accounts and there respective totals of debit entries and totals of credit entries sown separately; analytic and synthetic Balance Sheet

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

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