Home  Journals  International Accounting  47(293) - 2013 December

Ideal accounting of the middle ages: financial result

Available online: 30 December 2013

Subject Heading: PAGES OF HISTORY

JEL Classification: 

In the article development of a technique of formation of financial result on accounts of double-entry bookkeeping on the example of Datini's companies in Pisa is presented. The example of creation of the account "Losses and profits" without closing of the company and profit distribution is revealed.

Keywords: "Ideal accounting", Company, Francesco Datini, accounting postulates, balance, depreciation, the principle of conditional liquidation of companies, account "Losses and profits", depreciation, account of household expenditure

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

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