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
