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HISTORY OF DEVELOPMENT AND FORMATION OF ACCOUNTING IN RUSSIA: TILL PETER I'S ERA AND AT THE BEGINNING OF THE XVIII CENTURY

Annotation

In article authors considered development of account in Russia during the pre-Peter I period and at the beginning of the XVIII century. Authors considered features of economic account according to the recommendations of «Household Book» gave the justification that the key keeper in Old Russian economy performed the same functions, as the storekeeper at the modern enterprise, studied a role of monasteries in development of an accounting system in Russia and proved that the monastic charter laid the foundation for ordered account monetary and property as it provided introduction of a number of positions among which responsible persons took the important place. Authors also proved that monasteries widely used the account method element - inventory - for control of safety of property, account performed function of safety of property and account of economic operations was in monastic books which carried out a role of registration registers during this period. Authors paid special attention to two documents - the Sea charter and the Regulations about Management of the Admiralty and shipyard when studying Peter I’s reforms. The specified documents, exerted considerable impact on all system of accounting in Russia and fixed accounting method elements in the Russian account: documenting, inventory and reporting. Authors proved the point of view that it is possible to apply the term «registration registers» to forms of books used on warships. They can be prototypes of modern registers of accounting, at the same time authors noted that these forms can be useful in modern account, at introduction of minor changes. Authors emphasized value of communication of the past and the present in accounting and note that carrying out reforms in account is impossible without deep studying of experience of last generations. Experience of the past can help to avoid mistakes in the present.

Keywords

history; accounting; registration registers; account methods; registration registers; reform

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Pages

27-34

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