Anton Svrakov,
PhD
Member of the Institute of Certified
Public Accountants in Bulgaria
Managing Partner
Svrakov and Milev – OOD
Audit Company
7, Sava Radulov St.
9000 Varna BULGARIA
E-mail: anton@svrakovandmilev.com
https://doi.org/10.53656/978-619-7667-81-3-v2.12
Съдържанието е достъпно само за абонирани потребители.
Pages: 489 – 523
Abstract. This chapter examines the prerequisites, conditions and, on this basis, the formation and initial development of accounting in our lands before and immediately after the Liberation, from 1878 to the beginning of the twentieth century. Based on self-published and a number of studies by other authors, it formulates some hypotheses and conclusions, which characterise the features and the degree of development of modern accounting in Bulgarian during this period. The article discusses foreign influence, the practice of merchants, printed books as a source of knowledge, commercial studies, as well as the organisation of accounting in some religious institutions and municipalities. The final results show that modern accounting was relatively quickly established in our country, as there were some larger merchants, individual partnerships, as well as institutions that disposed of property and significant funds provided to them. The article traces the emergence and development of commercial legislation, from which accounting legislation gradually branched out as its subsidiary. Attention is also paid to the formation of higher commercial education and the appearances of the first university professors and scientists in the field of accounting science from the beginning of the twentieth century.
Keywords: commercial code; commercial education; bookkeeping; accounting; double entries; accounting principles; accountancy legislation
