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International Accounting

13(259) - 2013 April

Some aspects of historical research by A.C. Littleton in field of theoretical and practical depreciation

Vol. 16, Iss. 13, APRIL 2013

Available online: 2 April 2013

Subject Heading: PAGES OF HISTORY

JEL Classification:

Kuter M.I. Doctor of Economics, Professor, Head of Department "Accounting, Audit and Automated Data Processing", the Kuban State University
prof.kuter@mail.ru

Deliboltojan A.E. Graduate Student of Department "Accounting, Audit and Automated Data Processing", the Kuban State University
delik_@mail.ru

First performed translation Ch. 14 "depreciation" of the famous book AC Littleton is presented. Translation is supplied with comments of authors. The material allows seeing stage-by-stage steps of development of accounting of depreciation processes.

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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