Abstract
The paper is a brief overview of the results of research conducted in recent years in the Archives of Italy, where a large number of accounting books, documents, personal and official letters are collected, allowing to trace the history of the development of the accounting system and its basic methodological techniques. The use of modern digital and information technologies allows scientists to study medieval accounting practices without being for a long time directly in the archives. Thanks to their use by Russian scientists, the method of logical and analytical modeling has been developed and used in research, which contributes to the most complete perception of the features of medieval accounting. This method is aimed at reconstruction and restoration of the lost accounting information, and also allows to model accounting systems, for the purpose of their deeper and detailed study. Special attention in the paper is paid to the peculiarities of the accounting system in the company of Francesco di Marco Datini in Avignon. Features of opening and closing of the enterprises, reflection on accounts of settlements with debtors and creditors, features of accounting of money, an order of identification of financial result and that is the most important, preparation and formation of the first and only known at that time, synthetic balance.
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Aleinikov, D. (2020). What the Study of the Early Accounting Books in F. Datini’s Companies in Avignon Has Given. In: Antipova, T., Rocha, Á. (eds) Digital Science 2019. DSIC 2019. Advances in Intelligent Systems and Computing, vol 1114. Springer, Cham. https://doi.org/10.1007/978-3-030-37737-3_33
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