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International Accounting

4(154) - 2011 January

A new stage of studying of accounting history in Russia

Vol. 14, Iss. 4, JANUARY 2011

Available online: 21 January 2011

Subject Heading: HISTORY

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

Kuznetsov A.V. post-graduate student of the Chair of Accounting and Audit, Kuban State University, Krasnodar
privy_mail@mail.ru

Kuter К.M. post-graduate student of the Chair of Accounting and Audit, Kuban State University, Krasnodar
kot_23_rus@mail.ru

The first experience of studying the history of double bookkeeping by early accounting books by the Russian researchers is looked upon. The analysis of double entry system used in Datini Company branch in Peas dated 1383-86 is introduced in this article.

Keywords: double-entry bookkeeping, double entry, the old-Tuscans and Venice form of account, selling goods accounts, financial result

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

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