??????? ?? ????? ??? ?????????? ????????? ??????????? (?????? ?? ???????)
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
??????? ?? ????? ??? ?????????? ????????? ??????????? (?????? ?? ???????)
Raymond de Roover on the origin of double-entry accounting (reality and doubts) |
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| Creator |
???????, ?.?.
????????, ?.?. Dankiv, Y.Y. Ostap?yuk, M.Y. |
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| Subject |
??????? ?? ?????
??????? ?????????????? ????? ??????? ????????? ????? ????????????? ????? ????? ?????? ?????? ??????? ?????????? ??????? Raymond de Roover history accounting accounts double entry accounting science debit credit balance technique of counting records |
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| Description |
????? ?????????? ??????????? ? ??????????? ???????? ????????????? ????????? ???????? ?? ?????? (1904?1972) ????????? ??????????? ?? ???? ?????? ?????? ? ?????????? ??????? ?????? ??????????????, ????????????? ? ???????? ??????? ?? ??????? ??????? ?? ? 1956 ????, ? ???????. ????-??? ???? ???????????, ? ????? ?????????? ??????? ??? ?????????????? ???????? ??? ?????? ?????????? ?? ??????????, ?????????? ????? ?????????. ?????? ?????????? ??????? ?? ?????????? ?? ???????? ??????? ????? ???????? ?? ??????, ? ???? ??? ??????????? ????????????? ? ??????? ?????????? ?????????? ??????. ???????? ????????? ? ??? ????, ?? ????????? ????? ????? ????????? ?????????????? ???? ?????? ???????, ?? ?????? ? ?????? ?????????? ???????????. ? ????????? ????? ????? ???????????? ? ?? ????? ? ????? ?????. ??????? ?? ????? ?? ????????????? ?????? ? ????? ?????????? ?????????? ????? ?? ??????? ?????????????? ????????? ?????????????, ?? ???????? ????? ???????????? ?????????? ???? ???????? ???????????, ??? ?????? ??????????? ??????? ??? ??????????? ???? ? ??????. ?? ?? ???????, ???????????? ????????? ? ???????? ???????????, ???? ??????? ?????? ? ???????? ?????????? ??????????? ?????? ??? ??????? ???????: ????????, ?????? ? ?????????????. ???????? ????????? ??????????????, ???? ?????? ????? ??????????? ????? ?????, ?? ?????? ????? ?????????? ??????, ? ??????????? ???, ????????? ??? ??????????? ?? ????????? ??????? (????? ?????), ?? ???????? ?????????????? ???? ? ????????????? ????. ????????? ???????? ???????? ?? ???????? ??????? ?? ?????? ??????? ?????????????? ??? ???????? ????????. ?????? ??????????? ????? ????????? ???????????? ??????????? ????????????? ???? ?????, ?? ????? ? ???????????? ??????????? ? ?? ???????, ? ????????? ???????? ? ???????? ????????? ?? ?????????. ???? ??????? ??????? ??????? ?? ??????? ???? ????????? ? ?????????? ????? ??????? ??? ???????? ???????? ? ????????? ???????, ??? ? ????????? ????????? ????? ?? ?????? ? ???, ??? ??????????? ?? ????? ????????? (?????????) ?????????? ?? ???????? ??????? ??????????. The paper analytically has acquainted its reader with the monograph of the famous Belgian professor Raymond de Roover (1904-1972) 'The Development of Accounting Prior to Luca Pacioli According to the Account Books of Medieval Merchants', published in the book 'An Essay on Accounting History ' (London, 1956). Any new study which highlights the issue of the regularity of transition from single to double accounting is worth teachers? attention. The authors introduce to readers the structure and contents of Raymond de Roover?s short works in which he justifies the reasons of objectivity and emergence of double entry. The most obvious is the fact that the double entry resulted from the act of bilateral exchange of goods and this two-sidedness lies in the basis of double-entry accounting. Basically, this opinion is followed by Roover in his work. Raymond de Roover, as the conscientious scholar, emphasizes precisely in his work those aspects of the economic situation of the Middle Ages that most clearly reflect the specific features of early capitalism that become a breeding ground for objective changes in accounting. According to Roover?s revolutionary impetus in the development of accounting, his qualitative change towards the emergence of duality there are three main factors: companies, credit and dealership. Companies proved to be the most critical, they acted as a catalyst for the sphere of circulation which promoted the emergence of double entry at the right time regardless of its historical existence at all (the sphere of circulation) that fully neutralized one of Marxist dogmas. Distribution of companies led to the recognition of the "firm" as something essentially separate from the owner's equity. A direct result of this appeared in Middle Age accountant?s understanding of the fact that a company is self-sufficient and that the organization and the resulting capitalgain is the object of its members? claims. Therefore, the need to monitor the fate of participants? changes as a result of new deposits or withdrawals of capital and to develop a system that would allow determining income or loss in order to distribute them among the participants (partners) in accordance with the provisions of a company charter. |
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| Date |
2016-04-07T09:44:40Z
2016-04-07T09:44:40Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2623
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(32)
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| Publisher |
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