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International Accounting
 

Ideal accounting of the Middle ages: expenses for the house

Vol. 17, Iss. 6, FEBRUARY 2014

Available online: 8 February 2014

Subject Heading: PAGES OF HISTORY

JEL Classification: 

Gurskaya M.M. Ph.D. in Economics, Assistant Professor of the Chair of Accounting and Audit, Kuban State University
marinagurskaya@mail.ru

In work development of a technique of the accounting of expenses for the house on accounts of double-entry bookkeeping on the example of Datini's companies in Pisa in the conditions of creation of the intermediate account "Losses and profits" without closing of the company and distribution is presented arrived.

Keywords: ideal accounts department, the company, Francesco Datini, the account "Expenses for the house", the account "Losses and profits"

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

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