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International Accounting

44(194) - 2011 November

The ledger commune of Genoa 1340: initial stage of research

Vol. 14, Iss. 44, NOVEMBER 2011

Available online: 25 November 2011

Subject Heading: History pages

JEL Classification:

Kuter M.I. Doctor of Economics, professor, head of department “ Accounting and Audit”, Kuban State University, Krasnodar
prof.kuter@mail.ru

Gurskaya M.M. Ph.D. in Economics, Assistant Professor of the Chair of Accounting and Audit at Kuban State University, Krasnodar
marinagurskaja@mail.ru

Sidiropulo O.A. Graduate student of department “Accounting and Auditing”, Kuban State University, Krasnodar
olya_Pavlidi @mail.ru

For the first time in Russia, it is researched the first universally accepted system of double entry book - a book of massari of the Genoese commune for 1340y. Reconstruction of accounting records and accounting records are shown.

Keywords: single-entry accounting, double entry, double entry bookkeeping, massari book Genoa municipality, the budget revenues and expenditures

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

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