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International Accounting

36(234) - 2012 September

Account book Genoese commune for 1340: New study results (to be continued)

Vol. 15, Iss. 36, SEPTEMBER 2012

Available online: 4 October 2012

Subject Heading: PAGES OF HISTORY

JEL Classification:

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

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

Sidiropulo O.A. Graduate student of department "Accounting and Audit", the Kuban State University, Krasnodar
olya_ Pavlidi@mail.ru

For the first time in Russia, the first widely accepted system of double entry book - the book Massari of Genoa municipality in 1340 is examined. Reconstruction of accounting records and accounting records is made.

Keywords: double entry, double entry bookkeeping, book Massari of Genoa municipality, estimates of revenues and expenses through the sale of goods, permanent loss of sales

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

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