HISTORY OF DEVELOPMENT OF ACCOUNT IS IN RUSSIA

The article describes the main stages of accounting in Russia under the influence
of external and internal factors. The article shows the evolution of its development,
and the basic principles are highlighted, its founders and the main points of their
teachings are distinguished. The contribution of Russian scientists in the development
of the scientific theory of accounting is shown. The main directions of accounting and
reporting in the Russian Federation at the present stage are defined.