Kuter M.I.Dr., Prof., the Head of the Chair of Accounting and Audit, Kuban State University, Krasnodar prof.kuter@mail.ru
Gurskaya M.M.Associate professor of economic sciences, assistant professor of the chair of accounting and audit, Kuban State University, Krasnodar, Russia marinagurskaja@mail.ru
Ivanova M.A.а post-graduate student of the chair of accounting and audit, Kuban State University, Krasnodar, Russia m.lapina88@gmail.com
There are the results of the study of trade books of the First company Datini in Pisa. It is presented the features of accounting at the company’s reorganization. In the article are defined the directions of further studies on the development of accounting in the Second and Third companies.
