Authors: Yevgeny P. Dyatel, Dr. Sc. (Ec.), Prof., Head of Economic Theory and Economic Policy Dept., Ural Federal University named after the First President of Russia B.N. Yeltsin

Marina A. Stepchenkova, Associate­Prof. of Economics and Municipal Services Administration Dept., Ural State Academy of Architecture and Arts

Ivan D. Aleshko, Student, High School of Economics and Management of Ural Federal University

Elmira R. Gatina, Student, High School of Economics and Management of Ural Federal University

Abstract: The article is devoted to life and work of one of the founders of the Russian economic science Ivan T. Pososhkov. The main points of his work “The book on poverty and wealth” are considered and analyzed. This piece was one of the first writings on the problems of governance and husbandry in the Russian state. The authors’ recommendations are related to all the life aspects and requirements of cameralistic accounting.

Keywords: Ivan T. Pososhkov, material and immaterial wealth, cameralistics, single-entry accounting