Memory of A.I. Bezobrazov, a stolnik, as a source on the history of accounting in Russian private farms of the 17th century
Автор: Karelskaia S.N.
Журнал: Известия Санкт-Петербургского государственного экономического университета @izvestia-spgeu
Рубрика: Финансовый сектор экономики
Статья в выпуске: 5 (155), 2025 года.
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The article analyzes the instructions of A.I. Bezobrazov's clerks of the 17th century. as sources on the history of accounting in Russian private farms. The transition from disparate orders to complex forms of documentation and control is being investigated. A comparison is made with state (palace) and English manorial accounting, and the features of private ownership accounting in subsistence farming are revealed.
Private farming, accounting history, charge and discharge accounting, palace village, instruction, manorial accounting
Короткий адрес: https://sciup.org/148332155
IDR: 148332155