Balance for beginners and other works
The collection of M.Y. Medvedev, well-known in the accounting community, includes his best works on accounting methodology: "Balance for Beginners" is a book that has become the author's business card. It turned out to be so successful that even the publishers took it for a textbook, giving the appropriate name. Since its publication in 2005, it has withstood two reprints and several additional prints; "Fundamentals of Calculation" - the concept of calculation in its historical, methodological and economic aspects is considered. Calculation is linked to three types of relationships between accounting objects. A fundamentally new classification of expenses is given: in contrast to the existing regulatory framework, it is understandable and easy to learn; "The history of double entry" - the original concept of the origin of double accounting in Ancient Rome is put forward, then it is told how Russian accountants tried to comprehend and improve double entry. The appendix contains the full version of the article dedicated to the memory of Ya.V. Sokolov, who died in 2010, a man who for many years was the banner of Russian accounting. The publication is intended for students studying economics, graduate students, teachers, practicing accountants.
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