The paper is devoted to the development of accounting in Russia in the 17th and early 18th century. The study provides an explanation of the similarity of accounting systems of various economic entities, including state institutions and state-owned enterprises, in order to clarify the content of the transformations of Russian accounting during the period under study. The research is based on the analysis of national and local regulations published in the Complete Collection of Laws of the Russian Empire, as well as on documents of accounting practice described in the works of researchers of the history of state record keeping and accounting. Special attention is paid to the comparative analysis of accounting practices established in Russia before 1700 in different spheres of economic activity and identification of the main obstacles to the spread of double entry in economic practice.

JEL Classifications: M41, O14.

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