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International Accounting

35(185) - 2011 September

Accounting in the transition from the first datini’s company in pisa to the second

Vol. 14, Iss. 35, SEPTEMBER 2011

Available online: 22 September 2011

Subject Heading: History pages

JEL Classification:

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

Zinchenko Е.S. A post-graduate student of the chair of accounting and audit, Kuban State University, Krasnodar, Russia
kosiekaterina@yandex.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.

Keywords: single-entry accounting, double entry, double entry bookkeeping, account losses and profits

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

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