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International Accounting
 

Development of accounting methodology in Europe within the period of XV century and first half of XIX century

Vol. 17, Iss. 22, JUNE 2014

Available online: 21 June 2014

Subject Heading: CHAPTER OF HISTORY

JEL Classification: 

Pages: 49-54

Akat'eva M.D. Moscow State University of Printing Arts, Moscow, Russian Federation
amdmgup@mail.ru

The article deals with double-entry bookkeeping proliferation in Europe within the period of 15th and 19th centuries, which became the period of the powerful and large-scale development of accounting methodology and its main elements, as well as of accounting record techniques. The author opines that from the standpoint of conformity to the laws of history and continuity of accounting scientific thought development this period is of particular historical and scientific interest.

Keywords: double accounting, double entry, double registration rules, account classification, accounting system forms, accounting technique

References:

  1. Akat'eva M.D. Istoriia razvitiia teorii bukhgalterskogo ucheta [History of an accounting theory development: a manual]. Moscow, Moscow State University of Printing Arts Publ., 2010.
  2. Akat'eva M.D. Metod bukhgalterskogo ucheta: avtorskii vzgliad [Method of accounting development: the author's view]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2012, no. 48.
  3. Akat'eva M.D. Metodologiia bukhgalterskogo ucheta: sovremennyi vzgliad [Accounting methodology: a modern view]. Moscow, Moscow State University of Printing Arts Publ., 2012.
  4. Lupikov E.V. Istoriia bukhgalterskogo ucheta [History of accounting]. Moscow, KnoRus Publ., 2007.
  5. Palii V.F. Vvedenie v teoriiu bukhgalterskogo ucheta [Introduction to accounting theory]. Moscow, Finansy i statistika Publ., 1984.
  6. Sokolov V.Ia. Tendentsii razvitiia ucheta [Accounting development trends]. Bukhgalterskii uchet – Financial accounting, 2004, no. 11.
  7. Sokolov Ia.V. Osnovy teorii bukhgalterskogo ucheta [Fundamentals of an accounting theory]. Moscow, Finansy i statistika Publ., 2000.
  8. Sokolov Ia.V., Sokolov V.Ia. Istoriia bukhgalterskogo ucheta [History of accounting]. Moscow, Finansy i statistika Publ., 2003.

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

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