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International Accounting
 

Trade the bookkeeper: historical aspect

ISSUE 27, JULY 2011

Available online: 14 July 2011

Subject Heading: History pages

JEL Classification: 

Mansurov G.I Cand.Econ.Sci., the senior lecturer of chair of accounting, the analysis and audit, the Ulyanovsk state technical university
mansurovagi@mail.ru

Questions of occurrence and formation of a trade of the bookkeeper, the requirements shown to her at various stages of development of a society, evolution of professional movement of bookkeepers on an example of the various countries are considered. Development of a trade and professional associations of bookkeepers in Russia is shown during the pre-revolutionary period and in the first years of the Soviet power.

Keywords: accounting, the bookkeeper, an accountancy, institute of professional bookkeepers, professional association of bookkeepers

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

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