Hippolyte Vannier ( French Hippolyte Vannier ) - French professor in accounting, accounting , author of the Wannier Rules .
Achievements
The Wannier Rule
For the first time, Wannier divided all accounting accounts into 3 groups:
- Merchant (owner) accounts - capital account and loss account
- Accounts of values - accounts of all goods located on the farm and which are objects of trade
- Correspondent accounts - (accounts of company counterparties - approx. Author)
Hippolytus Wannier Books
- La tenue des livres telle qu'on la pratique réellement ... Vannier, Hippolyte, b. 1805.
- Traité des comptes en participation du commerce et de la banque, Partie mixte - Paris, 1857.
- Cours complet d'enseignement industriel; premières notions du commerce et de la comptabilité ... par Hippolyte Vannier ... (Paris, Colas, 1864)
- Translation into Russian: Lessons from commercial arithmetic, or Simple methods for calculating interest and profits for those who know the first four rules of arithmetic - Odessa, type. Neumann T. and Co. °, 1848.
Literature
- Pomazkov N. S. Countable Theories (1929),
- Galagan A. M. “Accountancy in its historical development”, M.-L., 1927 104–105 pages (inaccessible link)