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International Accounting

22(172) - 2011 June

Accounting of calculations and insurance operations In early medieval books

Vol. 14, Iss. 22, JUNE 2011

Available online: 11 June 2011

Subject Heading: History pages

JEL Classification:

Kuter M.I. the Doctor of Economics, the professor managing chair of accounting, audit and the automated data processing, the Kuban state university
prof.kuter@mail.ru

Gursky M.М. Cand.Econ.Sci., the senior lecturer, chair of accounting, audit and the automated data processing the Kuban state university
marinagurskaja@mail.ru

Kuznetsov of An.V the post-graduate student of chair of accounting, audit and the automated data processing the Kuban state university
kusnezov@mail.ru

Jaroslavtseva E.A. the post-graduate student of chair of accounting, audit and the automated data processing the Kuban state university
jey@bk.ru

In article it is told about the first experience of studying by the Russian researchers double-entry bookkeeping stories under early account books, and also features of the account of settlement operations in system of double record of branch of company Datini in Pisa for 1383-1386 are considered

Keywords: double-entry bookkeeping, double record, the old-Tuscan form of the account, the Venetian form of the account, the account of calculations, accounts of sale of the goods, financial result

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

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