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The work concerns the bookkeeping solutions used in Polish farms in the 17th century. On the basis of the source texts analysis three approaches to bookkeeping can be distinguished. Bookkeeping was considered to be: · an administrative tool, · a set of reliable solutions for recording and settling accounts with stewards, · a system for recording and establishing money flow and financial gain. The bookkeeping of that time had the following aims: supervision over the resources, reliable registration of quantity and price values for agricultural and animal produce; examining the accountabilities of the property administrators. People responsible for creation of the bookkeeping in 17th century were experienced farm managers. Their views on the processes taking place in the manor farms were in line with the views of the exponents of European mercantilists.