Abstract:
This article discusses primary accounting documents of the Polotsk voivodship in the XVI century. The Polotsk voivodship, which was part of the Grand Duchy of Lithuania, had its own system of state records management. The main document was the Statute of the Grand Duchy of 1588, which regulated the entire accounting process and also set its own rules and regulations. All documents in Polotsk voivodship recorded various legal relations. All economy operations in the Grand Duchy of Lithuania were noticed in special books. Information was noticed into books without any grouping according to certain signs. Documents on the territory of the Polotsk voivodship were called “sheets”. JEL: В19
Description:
ЯЦЕНКО, Виктория, МАТЮШ, Игорь. Первичные документы Полоцкого воеводства в XVI веке = Primary accounting documents of the Polotsk voivodship in the XVI century. In: Provocările contabilităţii în viziunea tinerilor cercetători: Conf. şt. intern. studenţească, ISSC 2021: Culegere de articole ştiinţifice, Ed. a 5-a, 11-12 martie 2021. Chişinău: ASEM, 2021, pp. 382-385. ISBN 978-9975-155-12-0.