Home  Journals  International Accounting  43(241) - 2012 November

Balance equalities and equations in history of Russian accounting

Available online: 21 November 2012

Subject Heading: History pages

JEL Classification: 

In the article the history of emergence of balance equalities and the equations in Russian literature on accounting is presented. It is specified, why it is necessary to consider that entered balance equalities into E.A.Mudrov's Russian scientific turn when K.I.Arnold is the first described the formulas. Creation of the original balance equality actual in Russia already more than hundred years is investigated. The balance equations with the unknown, proposed by A.P.Rudanovsky are considered.

Keywords: balance-sheet equation, balance sheet, double entry, accounting theories, mathematical equation, balance-sheet account

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

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