Abstract
In article on base of the study to scientific activity known scientist Luka Pacholi are analysed history and stages of the formation of the accounting, is researched Influence of his (its) works on shaping modern accounting.
Keywords
accounting
system of the account
double-sided record
debt
decimal of the numeral
history source
greater of the numeral
balance
debit
credit
written literature
merchant
trade
proportion
disquisition
system approach
accounting balance.