Львова И.Н. Об истории использования деловых игр при обучении бухгалтерии (статья) // Финансы и бизнес. 2011. №4. С. 296-309. I. N. Lvova On the History of Business Games in Teaching Accounting The article contains the analysis of the historical facts of the attempts to use business games in the Russian business schools in the 19th and the beginning of the 20th century. The content of the discussions, devoted to the relationship between the methodological and practical approaches to learning accounting is discovered. The article also provides the information about the way Russian educators studied the international experience of training in the socalled «model offices» («Muster Comptoir») or «exemplary offices» («Uebungs Comptoir»). The article helps to explain why business games in accounting had not received wide distribution in Russia. Keywords: business education; practical way of teaching; business games; types of trading turnover; the exemplary firm; a model office.