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International Accounting

48(198) - 2011 December

What date is to be considered a «birthday» of the double-entry bookkeeping

Vol. 14, Iss. 48, DECEMBER 2011

Available online: 19 December 2011

Subject Heading: PAGES OF HISTORY

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. Ph.D. in Economics, assistant professor of the chair of Accounting, Audit and the Automated data processing, Kuban State University
marinagurskaja@mail.ru

Zinchenko E.S. Graduate student of department «Accounting and Audit», Kuban State University, Krasnodar
kosiekaterina@yandex.ru

The history of double-entry bookkeeping are studied. Independent stage - double entry system is selected. Role of the balance of account, capital account, balance sheet results, balance sheet accounts is designated One of the first examples of double-entry bookkeeping is shown.

Keywords: double entry, balance of account, capital account, the balance of results, balance accounts, the trial balance sheet accounts, double-entry bookkeeping

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

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