Articolul precedent |
Articolul urmator |
348 5 |
Ultima descărcare din IBN: 2024-05-19 15:17 |
Căutarea după subiecte similare conform CZU |
657.2/.9:004 (1) |
Accountancy (953) |
Computer science and technology. Computing. Data processing (4283) |
SM ISO690:2012 ЩЕРБАТЮК, Василий. Планы счетов бухгалтерского учета как основа формирования информационных систем. In: Promotion of Social and Economic Values in the Context of European Integration: 4th International Conference, Ed. 4, 3-4 decembrie 2021, Chişinău. Chișinău, Republica Moldova: 2021, Ediția 4, Vol.1, pp. 159-172. ISBN 978-9975-3527-1-0. |
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Promotion of Social and Economic Values in the Context of European Integration Ediția 4, Vol.1, 2021 |
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Conferința "Promotion of Social and Economic Values in the Context of European Integration" 4, Chişinău, Moldova, 3-4 decembrie 2021 | ||||||
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CZU: 657.2/.9:004 | ||||||
Pag. 159-172 | ||||||
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A deep and comprehensive description of the most important element of modern accounting information systems - its accounts is given, their objective necessity and role in the process of economic management of market economy entities is shown. The essence, structure and types of Charts of accounts of accounting are disclosed in detail. For the first time, fragments of the Counting Plans of four countries of Europe and Asia are presented together: the Republic of Moldova, the Russian Federation, the People's Republic of China, Romania and their brief comparative economic analysis. Based on its results, a new, simpler, clearer and more understandable than the official, Ministry of Finance, form of the table of the Moldovan List of accounting accounts was proposed. Also expressed is the author's attitude to the new concepts of “architecture, architectonics, optics and suboptics of the chart of accounts” introduced into scientific circulation. In the process of conducting research on the topic of this article, general scientific methods of cognition were used (dialectical and systemic approaches, comparison, analysis, synthesis, induction, deduction, grouping, etc.) and various sources of accounting and economic information – regulations, domestic and foreign special literature. This made it possible to obtain new important conclusions and proposals that have scientific and practical value for modern national and international accounting systems. |
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Cuvinte-cheie accounting accounts, their system, methods of constructing charts of accounts, счета бухгалтерского учета, их система, способы построения Планов счетов |
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