International Accounting

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International Accounting

34(232) - 2012 September

Financial accounting: in the beginning

Vol. 15, Iss. 34, SEPTEMBER 2012

Available online: 27 September 2012

Subject Heading: History pages

JEL Classification:

Kuter M.I. Doctor of Economics, Professor, Head of department "Accounting and Audit", the Kuban State University
prof.kuter@mail.ru

Gurskaya M.M. PhD in Economics, Associate Professor of department "Accounting and Audit", the Kuban State University
marinagurskaja@mail.ru

Ivanova М.A. Graduate Student of department "Accounting and Audit", the Kuban State University
m.lapina88@gmail.com

Acquaintance to sources of the financial account is offered. Its emergence during an era of application of unit-graphic registers is considered. It is investigated the first accounts "Profits and losses" and the formation mechanism of financial result.

Keywords: single register, double-entry bookkeeping, account "Profit and Losses," Datini companies in Pisa

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

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