Science of Balance Preparation: Substance and Stages of Development in Russia

Authors

  • L.I. Kulikova
  • A.V. Goshunova

Abstract

In this article we have studied the stages of the historical development and formation of science of balance sheet preparation. The article considers various approaches to the essence of keeping a balance sheet as well as its content in the investigations of Russian scientists of the end of the XIX the beginning of XX century. The article demonstrates how the economic essence and content of balance sheet preparation have changed during the development of accounting sciences; different kinds of accounting knowledge can be pointed out – “accounting”, “keeping accounts”, “bookkeeping” and “science of balance preparation”.

DOI: 10.5901/mjss.2014.v5n24p49

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Published

2014-11-10

How to Cite

Kulikova, L., & Goshunova, A. (2014). Science of Balance Preparation: Substance and Stages of Development in Russia. Mediterranean Journal of Social Sciences, 5(24), 49. Retrieved from https://www.richtmann.org/journal/index.php/mjss/article/view/4935

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