Russian Monastery’s Accounting and  Auditing in the 16th –17th Centuries

Vladimir IVANOV

Article Details

Russian Monastery’s Accounting and Auditing in the 16th –17th Centuries

Authors:

Vladimir IVANOV

Publisher:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Journal:

Accounting and Financial History Research Journal 2016 Issue 10, pp.139-154

Document Type:

Article

Publication Date:

12/2015

Document Language:

Turkish

Document ID (Org No.):

2000585053

Frequency:

Bi-Annual

eISSN:

2651-3870

pISSN:

2146-4928

Abstract:

 

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 different cloister services are investigated on the archive’s
 documentary base. In the monastery existed a universal system of the money and
 other means accounting. All officials, even common monks and servants, who carried
 out temporary commissions or trips, had to fix their incomes and expenditures, and
 reported before the management of the monastery.
 The special commissions headed by “eklisiarkh” were established in the
 17th c. They conducted testing (“schet”) of all cloister services and compiled auditing
 paper (“schetny spisok”). Such records of 1628, 1645, 1649, 1656 and others have
 been considered. Similar tests since 1631 were converted into the unique audit.
 Those auditing not only studied the correctness of the income-expenditure books
 composition (i. e. their balance - equality of income with the expenditure and the
 remainder), but also the state of entire service. In this year on the initiative, it is
 probable, of a new head of monastic economy (“kelar”) Varfolomey was introduced
 the required composition of rejection (“otvodnaja”) books. They were created with
 each change of stewards. In them it was fixed all production equipment (except
 buildings), inventory, cattle, food and other reserves, which were in every service.
 So not only data of the income and expenditure books were considered, but also was
 compared state, it is possible to say, the fixed capital of service at the beginning and in
 the end of every term. The economic effectiveness of the work of each service, each
 steward was evaluated.

Article Details

Russian Monastery’s Accounting and Auditing in the 16th –17th Centuries

Authors: Vladimir IVANOV

Publisher: Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Journal: Accounting and Financial History Research Journal 2016 Issue 10, pp.139-154

Document Type: Article

Publication Date: 12/2015

Document Language: Turkish

Document ID (Org No.): 2000585053

Frequency: Bi-Annual

eISSN: 2651-3870

pISSN: 2146-4928

Issues

Authors:

Vladimir IVANOV

Publisher:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Journal:

Accounting and Financial History Research Journal 2016 Issue 10, pp.139-154

Document Type:

Article

Publication Date:

12/2015

Document Language:

Turkish

Document ID (Org No.):

2000585053

Frequency:

Bi-Annual

eISSN:

2651-3870

pISSN:

2146-4928