Abstract
The content of the concept of ownership as one of the earliest accounting concepts is revealed in the article. A historical analysis of the proprietary concept is carried out according to foreign and domestic primary sources. It is proven that in Russia, the proprietary concept has been developed since the end of XIX century by such authors as F.V. Ezersky, I.P. Russiyan, I.F. Valitsky, V.D. Belov, and N.I(u.). Popov. Historically, the first author’s presentation of the proprietary concept is contained in the Russian triple accounting system of F.V. Yezersky, the first publications of which can be attributed to the period starting from 1864.
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