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Semantic Scholar Open Access 2019 6 sitasi

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

Viatcheslav I. Sokolov S. Karelskaia E. Zuga
Lihat Sumber DOI

Abstrak

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.

Topik & Kata Kunci

Business

Penulis (3)

V

Viatcheslav I. Sokolov

S

S. Karelskaia

E

E. Zuga

Format Sitasi

APA MLA BibTeX
Sokolov, V.I., Karelskaia, S., Zuga, E. (2019). Accounting in state-owned companies operated for the production and sale of alcohol in Russia in the fifteenth-seventeenth centuries. https://doi.org/10.1177/1032373219846663

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Informasi Jurnal
Tahun Terbit
2019
Bahasa
en
Total Sitasi
6×
Sumber Database
Semantic Scholar
DOI
10.1177/1032373219846663
Akses
Open Access ✓