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Accounting originated in the 11th century in Kievan Rus' through the development of the state and obligations, as well as through the expansion of trade. The state used inventory. The main objective was to register the objects in order to make an accurate reporting of the property. Since the 17th century the complex accounting system developed in Russia. Accounting was conducted not only in the seeds, ground, herd, but also on the peasants. In connection with the reforms of Peter 1 used best practices and valuable experiences of other countries. the first official document containing references to the accounting was published during his reign. By the end of his reign were created industrial enterprises of great size and a large number of workers.
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