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International Accounting

45(195) - 2011 December

The account book of the Genoa commune for 1340y: the initial stage of research

Vol. 14, Iss. 45, DECEMBER 2011

Available online: 6 December 2011

Subject Heading: PAGES OF HISTORY

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, Audit and the Automated data processing, Kuban State University
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, the account book of the Genoa commune for 1340y is researched. The reconstruction of accounting records and accounting records is presented.

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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