Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Balance method in formation of the theory of double record
Available online: 19 October 2010 Subject Heading: History pages JEL Classification:
In clause the opportunity of occurrence of rudiments of double record at the state level in the countries of the Ancient East on the basis of a balance method is proved. Estimating of tax resources, formation of the state reserves demanded the parallel account and the control of actual receipt and an expenditure of values that has led to conducting data cards in which showed budget and the fact sheet. Gradually data cards were transformed to accounts of the account of tax resources, the state reserves, their expenditures. The author proves a hypothesis of occurrence of active and passive accounts, loans of a technique of the account by the Arabian conquerors and its distributions to the European countries. Keywords: a balance method, the account, the Ancient East, tax resources, accounts, the Arabian gains, loan |
ISSN 2311-9381 (Online)
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