Man with accounts (V.A. Kastalsky) 1917

Boris Kustodiev's 1917 charcoal drawing, *Man with Accounts*, depicts a man in a vest and tie, resting his hand on an abacus. This realist portrait showcases Kustodiev's talent for capturing the essence of his subjects through expressive lines and subtle shading. The composition and use of light and shadow bring depth and realism to the figure, emphasizing the man's thoughtful expression. The abacus serves as a symbolic representation of his profession and the era's focus on commerce and arithmetic.