Accounting Aspects of the Work of Benedikt kotruljevic (Benedetto Cotrugli) (CROSBI ID 587868)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Stipetić, Vladimir ; Jurić, Đurđica
engleski
Accounting Aspects of the Work of Benedikt kotruljevic (Benedetto Cotrugli)
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.
Benedikt Kotruljević; bookkeeping; accounting; double-entry bookkeeping
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Podaci o prilogu
2000.
objavljeno
Podaci o matičnoj publikaciji
Podaci o skupu
8th World Congress of Accounting History
predavanje
01.01.2000-01.01.2000
Madrid, Španjolska