The development of accounting in Bulgaria is associated with many historical events that have left their lasting mark on generations to come. Each new historical interpretation of past eras and events reveals additional facts and insights, enriching our understanding of the modern state of accounting. In this historical reading, the personalities who have contributed to the development of accounting, as a science and practice, should also take their place, as they should not be forgotten by the new generation. One such remarkable personality is Prof. Feodor Belmer (1873 - 1945), who laid the foundations for accounting education at the Higher School of Commerce in Varna, whose successor is the University of Economics - Varna.

The article examines not only the past in which Prof. Feodor Belmer worked and created, but also presents the current impact that his work has today on the future development of accounting. By linking the past, present, and future, we thus identify the accounting concepts that were before, present their current transformation, and future manifestation. The approach presented in this way requires the application of a sequence of methods and actions, by conducting a literature review, practically examining the applications of the concepts, and drawing conclusions and conclusions with the help of the analysis. This article also applies the interdisciplinary approach, using data, sources, and facts that are derived not only from accounting documents but also from other disciplines. In this way, we deduce the cause-and-effect relationships between what happened before and reveal contemporary trends in accounting education. Therefore, this article aims to present key historical facts about Prof. Feodor Belmer, to highlight his contribution to accounting education in Bulgaria, and to explore the influence of the Russian scientific accounting school (of which Belmer was a representative) on contemporary accounting education.

To achieve the goal thus presented, the following main tasks have been set:
1. Presentation of the work and teaching activities of Professor Feodor Belmer.
2. Presentation of his accounting ideology on modern accounting education.

Keywords: Accounting, education, history, development.