To the history of museum accounting: the contribution of Viktor Pavlovich Kiparisov

This article is devoted to the analysis of museum accounting. Much attention is paid to the issues of its nature. Therefore regulations and definitions of the Collection of museum instructions "Accounting and Preservation" by V.P. Kiparisov (the 1930s) are analyzed in the report. Also this article touches upon the history of museum accounting in order to understand the role of museum accounting as part of the museum funds research and to deal with its actual problems.