The accounting reserves from the beginning of the fifteenth century that have never been described
https://doi.org/10.26794/2408-9303-2025-12-6-29-46
Abstract
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.
About the Authors
M. I. Kuter
Kuban State University
Россия
Россия
Mikhail I. Kuter– Dr. Sci. (Econ.), Prof., Prof. of the Department of Accounting, Audit and Automated Data Processing
Krasnodar
M. M. Gurskaya
Kuban State University
Россия
Россия
Marina M. Gurskaya — D r. Sci. (Econ.), Assoc. Prof., Prof. of the Department of Accounting, Audit and Automated Data Processing
Krasnodar
D. N. Aleinikov
Kuban State University
Россия
Россия
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
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Review
For citations:
Kuter M.I., Gurskaya M.M., Aleinikov D.N. The accounting reserves from the beginning of the fifteenth century that have never been described. Accounting. Analysis. Auditing. 2025;12(6):29-46. (In Russ.) https://doi.org/10.26794/2408-9303-2025-12-6-29-46
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