UDC 330
DOI: 10.36871/ek.up.p.r.2024.11.12.014
Authors
Anna V. Vedyashova,
Ph. D., Associate professor, Department of management. National Research Mordovia State University, Saransk, Russia
Taisiya G. Garbuzova,
Candidate of Agricultural Sciences, Associate Professor, Associate Professor of the Department of Economics, Accounting and Analysis of Economic Activity Saint-Petersburg State Forest Technical University, St. Petersburg, Russia
Valery A. Senkov,
Ph.D. in Economics, Associate Professor, Head of the Department of Economic Security, Audit and Controlling,
Federal State Budgetary Educational Institution of Higher Education "Russian State University named after A.N. Kosygin" (Technology. Design. Art), Moscow, Russia
Zera L. Beslaneeva,
candidate of technical sciences, associate professor of the department organic chemistry and high molecular weight compiunds, Kabardino-Balkarian State University named after
Kh. M. Berbekov, Nalchik, Russia
Marina V. Ilindeeva,
teacher VKK. “Federal State Educational Budgetary Institution of Higher Education "Financial University under the Government of the Russian Federation", Krasnoyarsk branch, Krasnoyarsk, Russia
Abstract
Accounting, being a practical area of economics, is formed under the influence of national traditions and the historical context of the country's development, as well as in ac-cordance with the economic strategy of the state. Only a few researchers are interested in the issues of the emergence of accounting and financial reporting. There is an opinion about the insignificance of this aspect, especially in the context of the global economic crisis, when it is necessary to focus on more urgent, fundamental and essential tasks of accounting and reporting to form an information array that accurately reflects the state of assets and business results. This article examines the prerequisites that led to the emergence of accounting, and also con-ducts research on the historical stages of the emergence of accounting records. Attention is also paid to the role of double entry, its significance and ethnic characteristics, as well as the basic principles of accounting. The article proposes a periodization of the development of accounting in various countries, highlights the characteristics of the current stage and the prospects for its development in the 21st century.<br>
Keywords
accounting, history, double entry, debit, credit, economics
