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International Accounting

38(236) - 2012 October

The first synthetic balance sheets - ideology veiling credentials (to be continued)

Vol. 15, Iss. 38, OCTOBER 2012

Available online: 17 October 2012

Subject Heading: History pages

JEL Classification:

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

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

Alenikov D.N. Graduate student of department "Accounting and Audit", the Kuban State University, Krasnodar
west888west@ mail.ru

For the first time in Russia, a detailed study of the first surviving a synthetic balance and analytical calculations, based on which it is built. Critical assessment of the medieval method of constructing synthetic balance was made.

Keywords: double entry, double entry bookkeeping, analytical construct, analytical and synthetic balance trial balance

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

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