Krasnoyarsk, Krasnoyarsk, Russian Federation
Understanding the historical development of accounting helps to gain a deeper understanding of modern methods and practices. Historical stages reflect the evolution of the needs of business and society, which influenced the formation of accounting standards. The purpose of this article is to study the history of the formation of accounting from antiquity to the present. The objectives of the article include: to consider the stages of accounting development and the basics of its formation in Russia, as well as to study current trends and prospects for the development of accounting. The object of research is the economic science of accounting. The following theoretical research methods were used in the work: analysis of Russian scientific literature on the research topic; synthesis; direct and indirect observation; generalization and systematization of the results formulated in the form of conclusions. The development of market relations in Russia is impossible without studying and applying the world’s experience in accounting and taxation, which has been formed over a long time and developed as a set of national systems. The quality of national accounting and taxation systems depends on the level of the country’s economic development and historical traditions. The accounting system has gone a long way in becoming. Accounting originated in ancient times, when society needed to know what resources it had and how long it took to produce them. Nowadays, accounting is an essential part of any business, a necessary tool for making managerial decisions and monitoring the financial condition of an organization. In Russia, accounting is actively adapting to international standards and innovative technologies in the context of economic reform and modernization.
the history of accounting development, Luca Pacioli, double entry, accounting, stages of development, treatise, digitalization, automation
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