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Електронний архів Житомирського державного технологічного університету

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Title ??????? ?? ????? ??? ?????????? ????????? ??????????? (?????? ?? ???????)
Raymond de Roover on the origin of double-entry accounting (reality and doubts)
 
Creator ???????, ?.?.
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Dankiv, Y.Y.
Ostap?yuk, M.Y.
 
Subject ??????? ?? ?????
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Raymond de Roover
history
accounting
accounts
double entry accounting science
debit
credit
balance
technique of counting records
 
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.
 
Date 2016-04-07T09:44:40Z
2016-04-07T09:44:40Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2623
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(32)
 
Publisher ????