accountingУчет. Анализ. АудитAccounting. Analysis. Auditing2408-93032619-130XFinancial University under The Government of Russian Federation10.26794/2408-9303-2025-12-6-29-46accounting-760Research ArticleТЕОРИЯ И МЕТОДОЛОГИЯ УЧЕТНО-КОНТРОЛЬНЫХ И АНАЛИТИЧЕСКИХ ПРОЦЕССОВTHEORY AND METHODOLOGY OF ACCOUNTING, ANALYTICAL AND CONTROL PROCESSESРезервы в бухгалтерском учете начала XV столетия, которые никогда не были описаныThe accounting reserves from the beginning of the fifteenth century that have never been describedhttps://orcid.org/0000-0002-8116-6680КутерМ. И.KuterM. I.

Михаил Исаакович Кутер — доктор экономических наук, профессор, профессор кафедры бухгалтерского учета, аудита и автоматизированной обработки данных

Краснодар

Mikhail I. Kuter– Dr. Sci. (Econ.), Prof., Prof. of the Department of Accounting, Audit and Automated Data Processing

Krasnodar

prof.kuter@mail.ruhttps://orcid.org/0000-0002-6724-3854ГурскаяМ. М.GurskayaM. M.

Марина Михайловна Гурская — доктор экономических наук, доцент, профессор кафедры бухгалтерского учета, аудита и автоматизированной обработки данных

Краснодар

Marina M. Gurskaya — D r. Sci. (Econ.), Assoc. Prof., Prof. of the Department of Accounting, Audit and Automated Data Processing

Krasnodar

marinagurskaya@mail.ruhttps://orcid.org/0000-0003-2036-9975АлейниковД. Н.AleinikovD. N.

Дмитрий Николаевич Алейников —  кандидат экономических наук, советник аппарата полномочного представителя Президента РФ в Южном федеральном округе г. Краснодара

Краснодар

Dmitry N. Aleinikov — Cand. Sci. (Econ.), Advisor to the Office of the Plenipotentiary Representative of the President of the Russian Federation in the Southern Federal District

Krasnodar

dmitryaleynikov1502@gmail.comКубанский государственный университетРоссияKuban State UniversityRussian Federation2025230120261262946Copyright © Кутер М.И., Гурская М.М., Алейников Д.Н., 20262026Кутер М.И., Гурская М.М., Алейников Д.Н.Kuter M.I., Gurskaya M.M., Aleinikov D.N.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://accounting.fa.ru/jour/article/view/760

В статье представлены результаты исследования, проведенного на основе оригинальных бухгалтерских документов, принадлежащих известному купцу и меценату Франческо Датини (1335–1410). Особое внимание уделено процедуре формирования резервов из прибыли в бухгалтерском учете компании в Пизе и резервов по безнадежным долгам и учету залогового имущества в компании в Авиньоне. Статья направлена на популяризацию исследований в области истории бухгалтерского учета в целом и средневековой бухгалтерии в частности.

This article presents the findings of a study based on original accounting records belonging to the renowned merchant and philanthropist Francesco Datini (1335–1410). Particular attention is devoted to the procedures for creating profit reserves in the accounting books of the Pisa branch and to the allowances for doubtful accounts and the accounting for pledged assets in the Avignon branch. The article aims to promote further research in the field of accounting history in general and medieval accounting practices in particular.

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The authors declare that there are no conflicts of interest present.