Predecessors of Double-Entry Accounting
The article covers analysis of some historically significant issues of accounting development in the home-country of contemporary accounting made with reference to the archived materials found in Italy. In particular, the issue of purpose and order of taking entries in the book titled 'RICORDANZE' ('Memorials') has been considered. Resulting from the analysis done, the significance has been grounded for keeping accounting records which do not subject to double-entry principle thus being business entity's accounting and additional ('safety') means of control in business management. The correlation (in particular cases) of the above mentioned book entries with double-entry accounting registers has been proved, thus explaining the reasons for consequent separation of RICORDANZE book entries into non-system (paragraph type â€“ for monitoring company's business activity connected with accountant's work) and system ones (which caused the appearance of Accounting Memorials). The role of trade and credit relations in accounting development and appearance of accounts has been highlighted.
Volume (Year): (2013)
Issue (Month): 4 (December)
|Contact details of provider:|| Postal: 10, Heroiv Oborony St., Kyiv, 03680|
Web page: http://www.iaf.kiev.ua/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2013:i:4:p:39-51. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.