Russian Monastery’s Accounting and Auditing in the 16th –17th Centuries
Journal: DergiPark (Istanbul University)
Year: 2016

This paper reviews a history of accounting and auditing practice in 16th-17th centuries at the most known monastery of Russia – Solovetsky. This monastery was established in the first half of 15th c. For the first time the earliest of the preserved accounting documents of the monastery - saint hegumen Philip’s “memory” of donations and expense to the cloister building (1547/48) is introduced. The evolution of accounting system and basic principles of the income-expenditure books’ composition in