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International Accounting

48(246) - 2012 December

The earliest record of depreciation on accounts of double-entry bookkeeping

Vol. 15, Iss. 48, DECEMBER 2012

Available online: 24 December 2012

Subject Heading: PAGES OF HISTORY

JEL Classification:

Kuter M.I. Doctor of Economics, Professor, Head of department "Accounting and Audit Automated data processing", the Kuban State University, Honored Worker of Higher Education of the Russian Federation, Trustee of the International Academy of Accounting History
prof.kuter@mail.ru

Deliboltoayn A.E. Graduate Student of department "Accounting and Audit Automated data processing", the Kuban State University
delik_@mail.ru

On the example of Giovanni Farolfi's account books the earliest is considered in the history experience of calculation of depreciation in the conditions of application of double-entry bookkeeping.

Keywords: double-entry bookkeeping, account of equipment, profit and loss account, depreciation, test cash balance

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

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