Zuga E.I.Saint Petersburg State University, St. Petersburg, Russian Federation e.zuga@spbu.ru
Importance The article describes Russian triple-entry accounting system by F.V. Ezerskii, its advantages and disadvantages, as well as features that distinguish it from double-entry bookkeeping. Objectives The objective of the research is to present detailed characteristics of this system and compare it with the traditional double-entry bookkeeping. Methods The theoretical and methodological framework of the research relies upon such general scientific methods as analysis, synthesis, explanation of cause-and-effect relations, observation, comparison, grouping, interpretation, etc. Results We summarize and describe components of double-entry bookkeeping: double entry, capital as a balancing value, balance-sheet accounting equation. We substantiate the reason why Ezerskii's system is considered as a special format of double-entry bookkeeping. The article describes four specific aspects: modification of the balance-sheet accounting equation, special rules for accounting of receivables and payables, prompt assessment of capital, separate accounting of capital. Conclusions and Relevance Although Ezerskii's system is a form of double-entry bookkeeping, it has important and substantial differences from the conventional format. It involves negative values to account liabilities, and implies special rules for accounting capital, thereby facilitating prompt assessment of financial results and disclosure of the effect certain business transactions have on it. The research is the first to describe rules for accounting receivables and payables within Ezerskii's system. To explain the rules, we introduce fundamental ideas of F.W. Cronhelm on negative values.
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