Since the beginning of the XIX century two tendencies were outlined in the Italian account: the first brought the account out of the relations arising in connection with the movement and storage of values (the legal direction, and the second, based on the accounting of values (the economic direction.
In a logismografiya all. operations shared on three groups: actually legal, changing calculations with correspondents; statistical, leading to internal changes in structure of property; the economic, changing sums of calculations of the enterprise with the owner, for example the state. The first and third groups were called as modifications as they changed a balance result, the second - permutation (they did not change a result.
The logismografiya had many supporters, but it is more than critics. Fabio Besta was the main thing from them (1845-19 Subject of the accounting of F.Best considered not people and their relations, and value. He understood the account after F. Willa as science about the economic control setting these values in motion. According to economic treatment of the accounting of F.Best emphasized that in the account not the quantitative and qualitative structure is studied. values, and their cost.
Finishing the review of views of the Italian scientists, it should be noted that in Italy by the beginning of the XX century so were fond of science that instead of one accounts department (schetovedeniye) began to allocate three: a logismologiya - the doctrine about boom. accounts (E.Mondini, P., to Alviza, E. Pisani, K. Bellini, etc.); a statmologiya - the doctrine about boom. balance (D. Rossi, A. Mazetti, la Barber; a lemmalogiya - the doctrine about the remains (Gaspar Rossi, etc.). Logismologiya was closest to traditional accounts department, the statmologiya turned into the analysis. activity, the lemmalogiya was developed in the Anglo-Saxon countries with use of difficult mathematical apparatus.