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International Accounting

12(258) - 2013 March

Some aspects of historical research by A.C. Littleton in field of theoretical and practical depreciation (to be continued)

Vol. 16, Iss. 12, MARCH 2013

Available online: 29 March 2013

Subject Heading: History pages

JEL Classification:

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

Deliboltoayn A.E. Graduate Student of Department “Accounting and Audit”, the Kuban State University, Krasnodar
delik_@mail.ru

First performed translation Ch. 14 "depreciation" of the famous book AC Littleton is made. Translation has comments of the authors. The material allows seeing incremental steps of accounting depreciation process.

Keywords: Double-entry bookkeeping, account of equipment, inventory and assessment of equipment, depreciation, straight-line depreciation

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

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