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Account purpose. Let's try to views of pioneers of the account and first of all we will look as they understood, from our point of view, the main thing — the account purpose: "It — Pacholi — conducting the affairs orderly and as that it was possible to receive any data without as wrote

Since the beginning of the XIX century two tendencies were outlined in the Italian account: the first brought the account out of the relations arising in connection with the movement and storage of values (the legal direction, and the second, based on the accounting of values (the economic direction.

Summing up told, we can draw a conclusion that evolution of accounts is as follows: at first there are accounts of material values; then accounts of money; then accounts of calculations; further accounts of financial investments;

The criticism always impresses, but convince positive, but not negative provisions. And Jones offered an English form of bookkeeping which had to: to provide automatic identification of the mistakes and slips arising in accounting; to increase efficiency of identification of financial results. The tasks were set correctly, but the decision did not receive.

Cherboni was the first who applied such concepts as the analysis and synthesis to accounts department. Developing ideas of Savary who spread out the account on synthetic and analytical he creates the doctrine about synthetic addition and analytical decomposition of accounts that sharply increased number of the control moments in the account ***. Thus the structure of accounts has to be adequate to structure of the enterprise. As any enterprise represents organic unity, it is presented also by the uniform account — balance.

As the glory of the accounting of Italy grew dim, influence of Gallic thought grew. In the second half of the XVII century France became the most power of the world. Its account dominated in Europe. And even practice of the accounting of Italy long time, up to the middle of the XIX century, substantially ate the French ideas.

Sources of the economic direction. Supporters of an economic (the second tendency) considered that finally on all accounts values, i.e. something material are considered, and called the theory materialistic. Its interpretation was given by the Milan author