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International Accounting

17(167) - 2011 May

History of double accounting: double entry

Vol. 14, Iss. 17, MAY 2011

Available online: 6 May 2011

Subject Heading: PAGES OF 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

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

Explores the history of double-entry bookkeeping. Selected independent stage of double entry. The role of the balance of the results indicated. Postulates of double entry and double-entry bookkeeping considered.

Keywords: Double-entry bookkeeping, double entry, balance results, a test in the balances balance

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

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