Accounting in state-owned companies operated for the production and sale of alcohol in Russia in the fifteenth-seventeenth centuries. (August 2019)

• Record Type: Journal Article
• Authors: Sokolov, Viatcheslav; Karelskaia, Svetlana; Zuga, Ekaterina
• Other Names: Lai Alessandro guest-editor.; Leoni Giulia guest-editor.; Stacchezzini Riccardo guest-editor.
• Is Part Of: Accounting history. Volume 24:Number 3(2019)
• Page Start: 425
• Page End: 443
• Publication Date: 2019-08
• Subjects: accounting -- alcohol -- government accounting -- management -- Russia; Accounting -- History -- Periodicals; 657.0905
• DOI: 10.1177/1032373219846663
• Languages: English
• ISSNs: 1032-3732

Abstract

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.