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International Accounting

37(235) - 2012 October

The account book of the Genoa commune for 1340: new results researches (end)

Vol. 15, Iss. 37, OCTOBER 2012

Available online: 10 October 2012

Subject Heading: PAGES OF HISTORY

JEL Classification:

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

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

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

In the first time in Russia the first conventional book of system of double record is investigated - the book of the Massari Genoese commune for 1340. Reconstruction of business accounts and accounting records is presented.

Keywords: double entry, double-entry bookkeeping, Massari Genoese commune book, income and expenses, account sales, permanent loss of sales

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

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