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International Accounting

24(270) - 2013 June

How many books have described Luca Pacioli and what books Francesco Datini company has applied for 130 years prior to the Treatise

Vol. 16, Iss. 24, JUNE 2013

Available online: 20 June 2013

Subject Heading: PAGES OF HISTORY

JEL Classification:

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

Gurskaya M.M. PhD in Economics, Associate Professor of the Department of Accounting, Audit Automated Data Processing, the Kuban State University, Krasnodar
marinagurskaja@mail.ru

Musaelyan A.M. Graduate Student of the Department of Accounting, Audit Automated Data Processing, the Kuban State University, Krasnodar
moussaelian@gmail.com

In the work the initial stage of research of the medieval book Ricordanze (Rikordanz) is described. In Pacholi's Treatise of Ricordanze it is presented as the usual book intended for memory which isn't coordinated to double-entry bookkeeping. It is interesting, what was the book in the accounting system Datini.

Keywords: double entry, double entry bookkeeping, Ricordanze, accounting system Francesco Datini

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

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