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Pеестры учёта на территории Полоцкого воеводства в XVI веке

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ЯЦЕНКО, Виктория, МАТЮШ, Игорь. Pеестры учёта на территории Полоцкого воеводства в XVI веке = Accounting registers of the Polotsk voivodship in the XVI century. In: Provocările contabilităţii în viziunea tinerilor cercetători: Conf. şt. intern. studenţească, ISSC 2021: Culegere de articole ştiinţifice, Ed. a 5-a, 11-12 martie 2021. Chişinău: ASEM, 2021, pp. 386-388. ISBN 978-9975-155-12-0.
This article discusses accounting registers of the Polotsk voivodship in the XVI century. Since ancient times, accounting documentation had its own characteristics. The Polotsk voivodship, which was part of the Grand Duchy of Lithuania, had its own system of state records management. The main document was the Statute of the Grand Duchy of 1588, which regulated the entire accounting process and also set its own rules and regulations. JEL: В19
Keywords
register, accounting, sheets, general books, transaction, recording
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