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SOURCE:    Manuscript. Tambov: Gramota, 2019. № 12. P. 97-105.
SCIENTIFIC AREA:    Historical Sciences and Archeology
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Sapuntsov Andrei Leonidovich
Institute for African Studies of the Russian Academy of Sciences

Submitted: 11.11.2019
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.
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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