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Accounting Aspects of the Work of Benedikt kotruljevic (Benedetto Cotrugli)


Stipetić, Vladimir; Jurić, Đurđica
Accounting Aspects of the Work of Benedikt kotruljevic (Benedetto Cotrugli) // 8th World Congress of Accounting History
Madrid, Španjolska, 2000. (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


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Naslov
Accounting Aspects of the Work of Benedikt kotruljevic (Benedetto Cotrugli)

Autori
Stipetić, Vladimir ; Jurić, Đurđica

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Skup
8th World Congress of Accounting History

Mjesto i datum
Madrid, Španjolska, 06. 2000

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Benedikt Kotruljević; bookkeeping; accounting; double-entry bookkeeping

Sažetak
The transcription of the Kotruljević's work „On the Art of Trading“ from 1484 in its XIII chapter „On Orderly Keeping the Business Books“, is of great importance for development of accounting as science. Kotruljević offers detailed description of double-entry bookkeeping and basic business books that should be kept by a merchant of his time. The proof that it is not the question of theoretic assumptions only, but of practical way of keeprion business books by the merchants of Duborvnik, is contained int he business books of the Kaboga Brothers of 1426 and the business books of the Coin Mint of Dubrovnik of 1442 that were kept under the principle of double-entry bookkeeping.They enable the reconstruction oof basic accounting methods and principles to have been used int he practice of not only Dubrovnik but alsothe other economically developed countries, on one side. At the other side, they practically illustrate the application of business books described by Benedikt Kotruljević in his works.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Profili:

Avatar Url Đurđica Jurić (autor)

Avatar Url Vladimir Stipetić (autor)


Citiraj ovu publikaciju:

Stipetić, Vladimir; Jurić, Đurđica
Accounting Aspects of the Work of Benedikt kotruljevic (Benedetto Cotrugli) // 8th World Congress of Accounting History
Madrid, Španjolska, 2000. (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
Stipetić, V. & Jurić, Đ. (2000) Accounting Aspects of the Work of Benedikt kotruljevic (Benedetto Cotrugli). U: 8th World Congress of Accounting History.
@article{article, author = {Stipeti\'{c}, Vladimir and Juri\'{c}, \DJur\djica}, year = {2000}, keywords = {Benedikt Kotruljevi\'{c}, bookkeeping, accounting, double-entry bookkeeping}, title = {Accounting Aspects of the Work of Benedikt kotruljevic (Benedetto Cotrugli)}, keyword = {Benedikt Kotruljevi\'{c}, bookkeeping, accounting, double-entry bookkeeping}, publisherplace = {Madrid, \v{S}panjolska} }
@article{article, author = {Stipeti\'{c}, Vladimir and Juri\'{c}, \DJur\djica}, year = {2000}, keywords = {Benedikt Kotruljevi\'{c}, bookkeeping, accounting, double-entry bookkeeping}, title = {Accounting Aspects of the Work of Benedikt kotruljevic (Benedetto Cotrugli)}, keyword = {Benedikt Kotruljevi\'{c}, bookkeeping, accounting, double-entry bookkeeping}, publisherplace = {Madrid, \v{S}panjolska} }




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