Usachev V. A., Dobrovolskaya S.S.

Donetsk National University of economics and trade named after Michailo

Tugan-Baranovsky

The development of accounting in Ukraine

The economic development of Ukraine is very significant role was played by the Cossacks, which emerged at the end of the XV century. Trade and finance Zaporizhzhya Sich due to the peculiarities of the economy, way of life and the social order.

In Zaporizhzhya Sich accounting of all assets, income and expenses were treasurer Sich treasures (Shafar) and his staff, which included two Shafar two pidshafarii and kantarzhey (keeper of weights and measures). Treasurer and his staff keep records of income and expenses in a special ink books with a goose feather. Separately conducted ledger of cash transactions and property.

The final stage was a process of accounting activities of the statement Cossack chieftain and Cossack Rada.

It should be noted that the Cossack state finances, which are subordinate to the hetman, was inseparable from his personal assets. This time a negative impact on the financial affairs of Ukraine and required a significant centralization of accounting.

After Pereyaslav Rada 1654 Moscow gradually begins to interfere in the affairs of Ukraine. Hetman Bryukhovetskiy made an unsuccessful attempt to separate from their public finances and give them the Tsar of Muscovy.

For this, he instead found Shafar positions as General podskarbiya. From that moment, the direct involvement of Moscow in the finances of Ukraine, which resulted in a significant loss of funds. So, after the arrest of Hetman I. Samoilovich half of the money due to their indivisibility departed Moscow, and the other half - the Hetman Ivan Mazepa.

Ivan Mazepa as a statesman, a patriot and a builder of independent Ukraine should be considered as an experienced financier. By Ivan Mazepa to the development of public and monastic economy is the basic principle of the principle of economy. Was well established and foreign trade, although trade routes agreed with Peter I. In the back were Venetian ducats, Spanish doubloons, Cesarsky Thaler, Sekine Turkish, French pistols. Accounting during the Blockheads, given his long stay in France, was under French influence, in particular the works of Jacques Savard and Ordinance to regulate the economy, including bookkeeping. If at the state level because of Mazepa in the prevailing direct European influence, in the monastic economy, thanks to the influence of the Moscow Patriarchate - Russian.

Of the monastery records have survived, we learn that in the monasteries of the economy, as well as perform religious rites born calculation. The cost of the church ceremony given by the sum for the maintenance of the monastery and of his brethren.

In monasteries existed complicated the allocation of responsibilities: managing a lay brother, who reports to the Treasurer and the poor. The treasurer is responsible for keeping money, kept their account. Beggars carried administrative and financial responsibility for the maintenance of one-time works and issued under this work material goods. In addition, in some monasteries were still salesmen, which served as storekeepers, and builders, which will undertake the functions of auditors. Financially responsible persons were elected tsilovalniky.

After Poltava Orlyk's constitution in 1710, though separated from the Hetman state treasure, the economy and finance of Ukraine and its accounting system did not have the effect, as it was written in exile. Russia, establishing a special Little Russian Collegium, established complete control over the finances of Ukraine. Tax collectors according to the instructions were to board and once a month for four months to report (make reports) about their work. Getman D.

Apostle restored as General podskarbiya and separated from the Hetman State treasure, but still controlled the first Russian authorities.

Has developed a series of instructions that regulate the work of financial management and the two general podskarbiem, one of which must be Russian. They carried out accounting and control of tax collection, expenditure estimates oversee a magistrates. In all simplicity, and strictly adhering to the order, relying more on folk customs, than written laws, the Cossacks were also in clerical and accounting work.

Russia, which periodically (once a year) to send grassroots Cossacks "salary", quickly switched to the other mode: meat salary received in Sich Cossacks, and the money was going special deputation (no more than 20 of the Cossacks) to St. Petersburg or Moscow. Along with "salary" deputations paid and transit and travel money. Past were actually money given for travel, but for them not to report the deputation, as well as for gifts received in Russia. Relative to the board ("salary"), it is subject to strict accounting and distribution in accordance with the duty ranks of the Zaporozhian (schedules). Zaporizhzhya Sich had developed banking monetary system: the money in circulation in different countries, which were in constant supply. At the camp there was a loan. With the amount of military loans issued to merchants to trade. While revenues from the spoils of war that once made up the story, in fact ceased, January remained relatively developed economic structure. Upon liquidation of its Host State Military treasure at the end of 1775 and beginning of 1776 in the form of cash deposits and the remainder estimate was 200 thousand rubles.

Describing the period of XVI-XVII century, it may be noted that the economy, trade, monetary, financial system and organizational records were merged with Poland and the Russian Empire. Last permanently deprived of any autonomous rights of the financial and credit system and the accounting of Ukraine.

With the division of Poland under the rule of Austria, then Austria-Hungary, the empire fell Galicia, Bukovina, Transcarpathia. From that time until World War II records in Ukraine is only formed under the influence of the two empires.

During colonial rule in Ukraine Austro-Hungarian Empire in the west and Russia in the east can be, on the one hand, talk about the development of the German school of accounting, which united Germany, Austria-Hungary and the German-speaking part of Switzerland, and on the other - the development and formation of the young Russian accounting school. In both cases, given the multi-ethnic composition of empires, cultural and scientific heritage was not only a credit to themselves Austrians or Russian, this is about keeping.

Galicia, Bukovina, Transcarpathia in economic development lagged behind other countries that were part of the empire, and in general, the advanced countries of the world.

The economy should be clearly defined agricultural and agro-industrial later character. In Ukraine, especially in the second half of the XIX century, a considerable attention is being paid to the economic side

life created a loan office, co-operative credit societies, considerable development gains and taverners hotel service. The Ukrainian - Galicia and bukovintsev organized financial, economic and professional courses, given the economic literature in order to promote an active and economic activities. Accounting enters a new stage of its development. Lviv are partselyatsiyny and Farmers Bank, and then another, and the Polish-Ukrainian industry and equity real estate bank in Chernivtsi - Bukovina edge, then land bank.

Following in the accounting principles of the German accounting schools, local economists and entrepreneurs have contributed to the accounting in mutual credit cooperatives (credit unions), banks, commercial companies, hotels, etc.

Thus, despite the double pressure - on the part of the Austro-Hungarian and Polish government officials on the ground in western Ukraine develop its own national industry, trade, banking and other areas of economic activity, and with them, respectively, and accounting.

In Russia (which was part of Ukraine) the application of accounting took place in Novgorod, Pskov, in cities that supported permanent trade relations with the West. But the term "accountant" appeared only in the second half of the XVIII century.

Since the XIX century. start creating special commercial schools. Thus, in 1810, opened the Moscow Academy of Commercial Sciences, later - Commercial School in St. Petersburg and Moscow.

In the second half of the XIX century. accounting along with the service trade penetrates landed estates. In 1860,

Russia was opened in the State Bank, and then began to arise and private banks. Therefore, printed books and samonavchiteli from bank accounts. Taking into account the literature of this period, it must be concluded that the accounting science identified three activities.

1. The lighting in the literature recommendations for compliance of accounting rules on the basis of already existing schools.

2. Scientific inquiry and the emergence of reform movements.

3. Home troublesome scientific development issues of accounting.

At the beginning of XX century. established the High School (Moscow, Kiev and Kharkov commercial institutions, the Higher Commercial School in St. Petersburg). It was a time of scientific research, which is the center of Moscow Commercial Institute. Known work of M. Lun, G. Bahchesaraytseva, F. Belmer. Moscow School was in opposition to St. Petersburg. The most well-known scholars of the period - OP Rudanovsky, OM Galagan, RI Weizmann.

They worked closely largest Ukrainian economist MI Tugan-Baranovsky. After the February and October revolutions of 1917 in the Ukrainian National Republic (UNR), then - Hetmanate Skoropadsky, then - Directory restored UPR. At this time, made a number of attempts at economic and, in particular monetary, reform. UNR Directory acted in critical political, economic and social conditions. Since the 20's saw the beginning of the Soviet phase colonization of Ukraine.