{"id":224892,"date":"2026-03-10T11:20:48","date_gmt":"2026-03-10T09:20:48","guid":{"rendered":"https:\/\/azbuki.bg\/?p=224892"},"modified":"2026-03-12T15:58:47","modified_gmt":"2026-03-12T13:58:47","slug":"modernoto-schetovodstvo-na-balgarite-poyava-i-razvitie-prez-hih-i-nachaloto-na-hh-vek","status":"publish","type":"post","link":"https:\/\/press.azbuki.bg\/en\/stopanska-istoriya-na-balgarite-v-osmanskata-imperiya-t-2\/modernoto-schetovodstvo-na-balgarite-poyava-i-razvitie-prez-hih-i-nachaloto-na-hh-vek\/","title":{"rendered":"Bulgarian Modern Accounting \u2013 Emergence and Development in the 19th and early 20th Centuries"},"content":{"rendered":"<p><a href=\"mailto:anton@svrakovandmilev.com\"><strong>Anton Svrakov<\/strong><\/a>,<br \/>\nPhD<br \/>\nMember of the Institute of Certified<br \/>\nPublic Accountants in Bulgaria<br \/>\nManaging Partner<br \/>\nSvrakov and Milev \u2013 OOD<br \/>\nAudit Company<br \/>\n7, Sava Radulov St.<br \/>\n9000 Varna BULGARIA<br \/>\nE-mail: <a href=\"mailto:anton@svrakovandmilev.com\">anton@svrakovandmilev.com<\/a><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignleft wp-image-146829\" src=\"https:\/\/azbuki.bg\/wp-content\/uploads\/2025\/03\/pdf-icon.jpg\" alt=\"\" width=\"32\" height=\"40\" srcset=\"https:\/\/press.azbuki.bg\/wp-content\/uploads\/2025\/03\/pdf-icon.jpg 1532w, https:\/\/press.azbuki.bg\/wp-content\/uploads\/2025\/03\/pdf-icon-239x300.jpg 239w, https:\/\/press.azbuki.bg\/wp-content\/uploads\/2025\/03\/pdf-icon-817x1024.jpg 817w, https:\/\/press.azbuki.bg\/wp-content\/uploads\/2025\/03\/pdf-icon-768x963.jpg 768w, https:\/\/press.azbuki.bg\/wp-content\/uploads\/2025\/03\/pdf-icon-1226x1536.jpg 1226w, https:\/\/press.azbuki.bg\/wp-content\/uploads\/2025\/03\/pdf-icon-750x940.jpg 750w, https:\/\/press.azbuki.bg\/wp-content\/uploads\/2025\/03\/pdf-icon-1140x1429.jpg 1140w\" sizes=\"(max-width: 32px) 100vw, 32px\" \/><br \/>\n<span style=\"color: #ff2600;\">\u0421\u044a\u0434\u044a\u0440\u0436\u0430\u043d\u0438\u0435\u0442\u043e \u0435 \u0434\u043e\u0441\u0442\u044a\u043f\u043d\u043e \u0441\u0430\u043c\u043e \u0437\u0430 \u0430\u0431\u043e\u043d\u0438\u0440\u0430\u043d\u0438 \u043f\u043e\u0442\u0440\u0435\u0431\u0438\u0442\u0435\u043b\u0438.<\/span><\/p>\n<p>Pages: 489 \u2013 523\u00a0 |\u00a0 <a href=\"https:\/\/doi.org\/10.53656\/978-619-7667-81-3-v2.12\">https:\/\/doi.org\/10.53656\/978-619-7667-81-3-v2.12<\/a><\/p>\n<p><strong>Abstract.<\/strong> This chapter examines the prerequisites, conditions and, on this basis, the formation and initial development of accounting in our lands before and immediately after the Liberation, from 1878 to the beginning of the twentieth century. Based on self-published and a number of studies by other authors, it formulates some hypotheses and conclusions, which characterise the features and the degree of development of modern accounting in Bulgarian during this period. The article discusses foreign influence, the practice of merchants, printed books as a source of knowledge, commercial studies, as well as the organisation of accounting in some religious institutions and municipalities. The final results show that modern accounting was relatively quickly established in our country, as there were some larger merchants, individual partnerships, as well as institutions that disposed of property and significant funds provided to them. The article traces the emergence and development of commercial legislation, from which accounting legislation gradually branched out as its subsidiary. Attention is also paid to the formation of higher commercial education and the appearances of the first university professors and scientists in the field of accounting science from the beginning of the twentieth century.<\/p>\n<p><em>Keywords:<\/em> commercial code; commercial education; bookkeeping; accounting; double entries; accounting principles; accountancy legislation<\/p>","protected":false},"excerpt":{"rendered":"<p>Anton Svrakov, PhD Member of the Institute of Certified Public Accountants in Bulgaria Managing Partner Svrakov and Milev \u2013 OOD Audit Company 7, Sava Radulov St. 9000 Varna BULGARIA E-mail: anton@svrakovandmilev.com Pages: 489 \u2013 523\u00a0 |\u00a0 https:\/\/doi.org\/10.53656\/978-619-7667-81-3-v2.12 Abstract. This chapter examines the prerequisites, conditions and, on this basis, the formation and initial development of accounting [&hellip;]<\/p>","protected":false},"author":124332423427287,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jnews-multi-image_gallery":[],"jnews_single_post":[],"jnews_primary_category":[]},"categories":[16904],"tags":[17019,17016,17018,17015,17013,17014,17017],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u041c\u043e\u0434\u0435\u0440\u043d\u043e\u0442\u043e \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043d\u0430 \u0431\u044a\u043b\u0433\u0430\u0440\u0438\u0442\u0435 \u2013 \u043f\u043e\u044f\u0432\u0430 \u0438 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0435 \u043f\u0440\u0435\u0437 \u0425\u0406\u0425 \u0438 \u043d\u0430\u0447\u0430\u043b\u043e\u0442\u043e \u043d\u0430 \u0425\u0425 \u0432\u0435\u043a - \u0410\u0437-\u0431\u0443\u043a\u0438<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/press.azbuki.bg\/en\/stopanska-istoriya-na-balgarite-v-osmanskata-imperiya-t-2\/modernoto-schetovodstvo-na-balgarite-poyava-i-razvitie-prez-hih-i-nachaloto-na-hh-vek\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u041c\u043e\u0434\u0435\u0440\u043d\u043e\u0442\u043e \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043d\u0430 \u0431\u044a\u043b\u0433\u0430\u0440\u0438\u0442\u0435 \u2013 \u043f\u043e\u044f\u0432\u0430 \u0438 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0435 \u043f\u0440\u0435\u0437 \u0425\u0406\u0425 \u0438 \u043d\u0430\u0447\u0430\u043b\u043e\u0442\u043e \u043d\u0430 \u0425\u0425 \u0432\u0435\u043a - \u0410\u0437-\u0431\u0443\u043a\u0438\" \/>\n<meta property=\"og:description\" content=\"Anton Svrakov, PhD Member of the Institute of Certified Public Accountants in Bulgaria Managing Partner Svrakov and Milev \u2013 OOD Audit Company 7, Sava Radulov St. 9000 Varna BULGARIA E-mail: anton@svrakovandmilev.com Pages: 489 \u2013 523\u00a0 |\u00a0 https:\/\/doi.org\/10.53656\/978-619-7667-81-3-v2.12 Abstract. This chapter examines the prerequisites, conditions and, on this basis, the formation and initial development of accounting [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/press.azbuki.bg\/en\/stopanska-istoriya-na-balgarite-v-osmanskata-imperiya-t-2\/modernoto-schetovodstvo-na-balgarite-poyava-i-razvitie-prez-hih-i-nachaloto-na-hh-vek\/\" \/>\n<meta property=\"og:site_name\" content=\"\u0410\u0437-\u0431\u0443\u043a\u0438\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Azbuki55\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-10T09:20:48+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-12T13:58:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/azbuki.bg\/wp-content\/uploads\/2025\/03\/pdf-icon.jpg\" \/>\n<meta name=\"author\" content=\"\u201e\u0410\u0437-\u0431\u0443\u043a\u0438\u201c\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u201e\u0410\u0437-\u0431\u0443\u043a\u0438\u201c\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/press.azbuki.bg\/en\/stopanska-istoriya-na-balgarite-v-osmanskata-imperiya-t-2\/modernoto-schetovodstvo-na-balgarite-poyava-i-razvitie-prez-hih-i-nachaloto-na-hh-vek\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/press.azbuki.bg\/en\/stopanska-istoriya-na-balgarite-v-osmanskata-imperiya-t-2\/modernoto-schetovodstvo-na-balgarite-poyava-i-razvitie-prez-hih-i-nachaloto-na-hh-vek\/\"},\"author\":{\"name\":\"\u201e\u0410\u0437-\u0431\u0443\u043a\u0438\u201c\",\"@id\":\"https:\/\/vocedu.azbuki.bg\/#\/schema\/person\/de220d282eaa494f914ce0fd838645dd\"},\"headline\":\"\u041c\u043e\u0434\u0435\u0440\u043d\u043e\u0442\u043e \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043d\u0430 \u0431\u044a\u043b\u0433\u0430\u0440\u0438\u0442\u0435 \u2013 \u043f\u043e\u044f\u0432\u0430 \u0438 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0435 \u043f\u0440\u0435\u0437 \u0425\u0406\u0425 \u0438 \u043d\u0430\u0447\u0430\u043b\u043e\u0442\u043e \u043d\u0430 \u0425\u0425 \u0432\u0435\u043a\",\"datePublished\":\"2026-03-10T09:20:48+00:00\",\"dateModified\":\"2026-03-12T13:58:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/press.azbuki.bg\/en\/stopanska-istoriya-na-balgarite-v-osmanskata-imperiya-t-2\/modernoto-schetovodstvo-na-balgarite-poyava-i-razvitie-prez-hih-i-nachaloto-na-hh-vek\/\"},\"wordCount\":299,\"publisher\":{\"@id\":\"https:\/\/vocedu.azbuki.bg\/#organization\"},\"keywords\":[\"accountancy legislation\",\"accounting\",\"accounting principles\",\"bookkeeping\",\"commercial code\",\"commercial education\",\"double entries\"],\"articleSection\":[\"\u0421\u0442\u043e\u043f\u0430\u043d\u0441\u043a\u0430 \u0438\u0441\u0442\u043e\u0440\u0438\u044f \u043d\u0430 \u0431\u044a\u043b\u0433\u0430\u0440\u0438\u0442\u0435 \u0432 \u041e\u0441\u043c\u0430\u043d\u0441\u043a\u0430\u0442\u0430 \u0438\u043c\u043f\u0435\u0440\u0438\u044f \u2013 \u0442. 2\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/press.azbuki.bg\/en\/stopanska-istoriya-na-balgarite-v-osmanskata-imperiya-t-2\/modernoto-schetovodstvo-na-balgarite-poyava-i-razvitie-prez-hih-i-nachaloto-na-hh-vek\/\",\"url\":\"https:\/\/press.azbuki.bg\/en\/stopanska-istoriya-na-balgarite-v-osmanskata-imperiya-t-2\/modernoto-schetovodstvo-na-balgarite-poyava-i-razvitie-prez-hih-i-nachaloto-na-hh-vek\/\",\"name\":\"\u041c\u043e\u0434\u0435\u0440\u043d\u043e\u0442\u043e \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043d\u0430 \u0431\u044a\u043b\u0433\u0430\u0440\u0438\u0442\u0435 \u2013 \u043f\u043e\u044f\u0432\u0430 \u0438 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0435 \u043f\u0440\u0435\u0437 \u0425\u0406\u0425 \u0438 \u043d\u0430\u0447\u0430\u043b\u043e\u0442\u043e \u043d\u0430 \u0425\u0425 \u0432\u0435\u043a - 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