Russian Accounting in the 17th Century: Details on the Production and Sales of Alcoholic Beverages

In this research authors described the development of accounting for production and sales of alcoholic beverages in Russia in the 17^th century. By this time, it had provided a framework for the emergence of a complex accounting system based on principles different from traditional double entry accounting. Authors presented in detail the accounting system applied in Russia before the advent of double entry accounting and successfully performed the specific tasks set before it.