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International Accounting

25(175) - 2011 July

The first experience of calculation of amortization in double-entry bookkeeping system

Vol. 14, Iss. 25, JULY 2011

Available online: 1 July 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

Deliboltojan A.E. the post-graduate student of chair of accounting, audit and The automated data processing the Kuban state university
delik_@mail.ru

In article on an example of account books of Franchesko ди Marko Datini in Barcelona is considered the first experience of calculation of amortization in the conditions of double-entry bookkeeping application.

Keywords: double-entry bookkeeping, the equipment account, amortization, the account of profits and losses, trial сальдовый balance

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

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