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International Accounting

34(184) - 2011 September

The End of Jacque Savari’ epoch

Vol. 14, Iss. 34, SEPTEMBER 2011

Available online: 9 September 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. Associate professor of economic sciences, the senior lecturer of chair of accounting, audit and the automated data processing, the Kuban state university
marinagurskaja@mail.ru

Shihidi A.G. The post-graduate student of chair of accounting, audit and the automated data processing, the Kuban state university
imbrion23@mail.ru

Important role in accounting development the French lawyer and a merchant Jacque Savari has played, his contribution to a writing of the Commercial code of France to 1673 is invaluable. The particular interest is represented by the further development of the account and a decline of ideas of Savari.

Keywords: Ordonnance de Commerce, Le parfait negociant, the theory of variety of balances, the Commercial code of France, Jacque Savari, inventory, the reporting, the Prussian legislation of 1974, Napoleon's Code of 1808

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

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