This chapter examines the evolution of the accounting treatment of vodka in Russia in the period from the 16th through to the early 20th centuries. The main results of this research are a description of regulations on the accounting treatment of vodka production and distribution, analysis of accounting rules and a detailed review of the main accounting books used at various stages of the evolution of accounting, etc. This research is, we hope, useful for those who take an interest in the history of the origin, specifics of production and accounting for vodka - a famous traditional drink in Russia.