DEVELOPMENT OF ACCOUNTING: HISTORICAL ASPECT
RepinaYulia Alexandrovna1, Tolmacheva Vera Nikolayevna1
1Nosov Magnitogorsk State Technical University
1Nosov Magnitogorsk State Technical University
Abstract
The article deals with stages of formation of accounting in its historical context.
Keywords: account book, account-plan, accounting, double-entry bookkeeping, forms of maintenance of accounting records
Article reference:
Development of accounting: historical aspect // Economics and innovations management. 2016. № 1 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2016/01/10661
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