Accounting in state-owned companies operated for the production and sale of alcohol in Russia in the fifteenth-seventeenth centuries

Viatcheslav Sokolov, Svetlana Karelskaia, Ekaterina Zuga

Результат исследований: Научные публикации в периодических изданияхстатья

1 Цитирования (Scopus)

Аннотация

The purpose of this study is to research the accounting method used in state-owned companies operated for alcohol production and sale in Russia in the fifteenth–seventeenth centuries. Such an accounting method was distinguished by a variety of registers and entries according to a single-entry bookkeeping system. By the seventeenth century, this method had provided a framework for the emergence of a complex accounting system based on the principles of cameral accounting. This study presents the history of an accounting method used in state-owned companies in Russia before the advent of double-entry bookkeeping.

Язык оригиналаанглийский
Страницы (с-по)425-443
ЖурналAccounting History
Том24
Номер выпуска3
Ранняя дата в режиме онлайн11 июн 2019
DOI
СостояниеОпубликовано - 1 авг 2019

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Предметные области Scopus

  • Бухгалтерский учет
  • История

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