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International Accounting

32(182) - 2011 August

Value teachings Jacques Savary for the development of accounting

Vol. 14, Iss. 32, AUGUST 2011

Available online: 1 September 2011

Subject Heading: History pages

JEL Classification:

Kuter M.I. prof., the head of the chair of Accounting, Audit and the Automated data processing, Kuban State University
prof.kuter@yahoo.com

Gurskaya M.M. Ph.D. in Economics, assistant professor of the chair of Accounting, Audit and the Automated data processing, Kuban State University
marinagurskaja@mail.ru

Shikhidi A.G. a post-graduate student of the chair of Accounting, Audit and the Automated data processing, Kuban State University
imbrion23@mail.ru

An important role in the development of accounting has played a French lawyer and merchant, Jacques Savary, his contribution to the writing of the French Commercial Code in 1673, is invaluable. Greater contribution to the development of accounting thought made a comment to the code of «perfect trader», published in 1675. The translation of this book will look differently on many fact, earlier no doubt.

Keywords: ordonnance de commerce , «Le parfait negociant», Jacques Savary, inventory, reporting

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

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