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License Agreement on scientific materials use.
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ADOPTION OF ACCOUNTING SYSTEM AMONG THE BRITISH COLONIAL TRADING COMPANIES (BY THE EXAMPLE OF HUDSON’S BAY COMPANY, THE XVII-XIX CENTURIES)
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Andrei Leonidovich Sapuntsov
Institute for African Studies of the Russian Academy of Sciences
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Submitted:
December 31, 2019
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Abstract.
The article examines accounting in colonial trading companies. For the first time the author describes the principles of accounting in Hudson’s Bay Company focusing on such issues as accounting of beaver fur purchase, preparing the colonies’ budget (on supplies from Europe and fur delivery), scheduling records in the accounts and their consolidation, stock accounting at the factories. It is shown that adoption of monetary relations among the Indians stimulated trade. Practices of budgeting, stock accounting and cost accounting adopted in Hudson’s Bay Company stimulated colonial expansion.
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Key words and phrases:
бухгалтерский учёт
индейцы Канады
колонии Великобритании
Компания Гудзонова залива (КГЗ)
мех бобра
Ост-Индская компания (ОИК)
транснациональная корпорация (ТНК)
accounting
Canadian Indians
British colonies
Hudson’s Bay Company
beaver fur
East India Company
transnational corporation
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References:
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