{"id":7559,"date":"2026-03-15T11:47:44","date_gmt":"2026-03-15T11:47:44","guid":{"rendered":"https:\/\/izvestiyakbncran.ru\/?page_id=7559"},"modified":"2026-06-09T13:29:54","modified_gmt":"2026-06-09T12:29:54","slug":"25-1-7-en","status":"publish","type":"page","link":"https:\/\/izvestiyakbncran.ru\/index.php\/en\/25-1-7-en\/","title":{"rendered":"25.1.7 En"},"content":{"rendered":"\n

Income and expenses of Kabardian public amount in 50s \u2013 early 60s of XIX century based on the materials of accounting books<\/strong><\/h1>\n\n\n\n

M.Kh. Berbekova<\/strong><\/p>\n\n\n\n

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Abstract<\/strong>:<\/strong> <\/em>The article examines the income and expenses of the Kabardin public amount in the 50s \u2013 60s of the XIX century, based on the materials of accounting books. It was established that at least 2 stages are allocated in the activities of the Amount \u2013 before the establishment of the Kabardin district (1858) and the emergence of the Regulation on the public amount and after. It is noted that at this time, compared to the previous period, the channels for replenishing and spending the Amount’s funds began to change. The replenishment channels and expenditure items of the Amount at each stage are described. It was concluded that at this time, the financial flows accumulated by the Amount began to increase due to the coverage of new directions, accordingly, its balance began to grow, and that all this laid the prerequisites for the subsequent transformation of the Amount into a developing financial institution with elements of the people’s bank.<\/p>\n\n\n\n

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Keywords<\/strong>:<\/em><\/strong> Kabardin Public Amount, Financial Institute, Caucasian Line Center, Kabardins, Balkarians<\/p>\n\n\n\n

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For citation<\/strong>.<\/strong> Berbekova M.Kh. Income and expenses of Kabardian public amount in 50s \u2013 early 60s of XIX century based on the materials of accounting books. News of the Kabardino-Balkarian Scientific Center of RAS<\/em>. 2023. No. 1(111). Pp. 63\u201370. DOI: 10.35330\/1991-6639-2023-1-111-63-70<\/p>\n\n\n\n

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R<\/strong>eferences<\/summary>\n
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  17. UTsGA AS KBR. F. I-26 «Kaznachei Kabardinskoi obshchestvennoi summy». (In Russian)<\/li>\n<\/ol>\n<\/details>\n\n\n\n
    Information about the author<\/strong>s<\/summary>\n
    \n

    Berbekova Marina Khasanbievna<\/strong>, postgraduate student of the Scientific and Educational Center of KBSC RAS;
    360010, Russia, Nalchik, 2 Balkarov street;
    Yucatan_line@mail.ru<\/p>\n\n\n\n

    <\/p>\n\n\n\n

    <\/p>\n<\/div>\n<\/details>\n","protected":false},"excerpt":{"rendered":"

    Income and expenses of Kabardian public amount in 50s \u2013 early 60s of XIX century based on the materials of accounting books M.Kh. Berbekova Abstract: The article examines the income and expenses of the Kabardin public amount in the 50s \u2013 60s of the XIX century, based on the materials of accounting books. 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