accountingУчет. Анализ. АудитAccounting. Analysis. Auditing2408-93032619-130XFinancial University under The Government of Russian Federation10.26794/2408-9303-2026-13-2-80-97accounting-793Research ArticleРАЗВИТИЕ НАУЧНЫХ ШКОЛ «УЧЕТА, АНАЛИЗА И АУДИТА»DEVELOPMENT OF SCIENTIFIC SCHOOLS OF ACCOUNTING, ANALYSIS AND AUDITОсобенности формирования балансов средневекового венецианского купца Андреа Барбариго (1430–1434)Particularities of Formation of Balance Sheets of the Medieval Venetian Merchant Andrea Barbarigo (1430–1434)https://orcid.org/0000-0002-4546-9721ЕвтыхС. А.EvtykhS. A.

Сусанна Арамбиевна Евтых — преподаватель кафедры бухгалтерского учета, аудита и автоматизированной обработки данных экономического факультета

Краснодар

Susanna A. Evtykh — lecturer at the Department of Accounting, Auditing and Automated Data Processing, Faculty of Economics

Krasnodar

s.khatkhokhu@mail.ruКубанский государственный университетРоссияKuban State UniversityRussian Federation2026230420261328097Copyright © Евтых С.А., 20262026Евтых С.А.Evtykh S.A.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/793

Развитие современных технологий, цифровизация архивных материалов и научных произведений способствует продвижению исследований в области истории бухгалтерского учета. Предмет. В данной статье рассматривается учетное сопровождение предпринимательской деятельности средневекового купца Андреа Барбариго с 1430 по 1434 гг., изучение которой впервые в мировой практике проводятся с использованием современных цифровых инструментов, разработанных в научной школе Кубанского государственного университета. Учетный комплекс Андреа Барбариго, чудом сохранившийся до наших дней, является ярким примером венецианской модели бухгалтерского учета, наиболее близкой к описанной Лукой Пачоли, на основе которой создана современная мировая учетная система. Методом логико-аналитического блок-схемного моделирования с применением специально разработанного программного обеспечения сформированы и исследованы Журнал и Главная книга за период 1430–1434 гг., что позволило проанализировать структуру и содержание бухгалтерских балансов венецианского купца, а также понять принцип их формирования. Автор надеется, что данная статья внесет вклад в развитие и популяризацию научных исследований в области истории средневековой бухгалтерии.

The development of modern technologies and the digitalisation of archival materials and scientific works contribute to the development of research in the domain of accounting history. Subject of this article is to examine the accounting records of the medieval merchant Andrea Barbarigo who managed trade from 1430 to 1434. This study is the first in global practice to implement modern digital tools developed at the research center of the Kuban State University. The accounting system of Andrea Barbarigo miraculously preserved to this day, has become an eye-opening example of the Venetian accounting model. It is closest to that described by Luca Pacioli, which laid foundation of the modern global accounting system. Methodology. Logical-analytical flowchart modeling and specially developed software helped to explore the Journal and General Ledger for the period 1430–1434 to analyse the structure and content of the Venetian merchant’s balance sheets and understand the principles of their formation. The author hopes that this article will contribute to the development and popularisation of scientific research in the field of the history of medieval accounting.

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