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International Accounting

32(278) - 2013 August

Russian track in study's first medieval balances

Vol. 16, Iss. 32, AUGUST 2013

Available online: 29 August 2013

Subject Heading: PAGES OF HISTORY

JEL Classification:

Kuter M.I. Doctor of Economic Sciences, Professor, the Head of Accounting and Audit, the Kuban State University, Krasnodar
prof.kuter@mail.ru

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

Zinchenko E.S. Graduate Student, the Department of Accounting and Audit, the Kuban State University, Krasnodar
kosiekaterina@yandex.ru

In the article copies of not described trial balance sheets of the company of Francesco Datini separate before in Barcelona for the first time are offered. The structure and functions of analytical balances are revealed.

Keywords: double entry bookkeeping, analytical trial balance sheets, monitoring function, preservation of property

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

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