Articolul precedent |
Articolul urmator |
471 3 |
Ultima descărcare din IBN: 2022-03-25 16:18 |
Căutarea după subiecte similare conform CZU |
657.1 (184) |
Contabilitate (938) |
SM ISO690:2012 ЩЕРБАТЮК, Василий. Двойственные отражения хозяйственных операций в системе учетных координат. In: Ştiinţă, educaţie, cultură , 12 februarie 2021, Comrat. Comrat, Republica Moldova: Universitatea de Stat din Comrat, 2021, Vol.1, pp. 160-165. ISBN 978-9975-3496-2-8; 978-9975-3496-1-1. |
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Ştiinţă, educaţie, cultură Vol.1, 2021 |
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Conferința "Ştiinţă, educaţie, cultură" Comrat, Moldova, 12 februarie 2021 | ||||||
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CZU: 657.1 | ||||||
Pag. 160-165 | ||||||
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The consequences of completed business transactions or their influence on the considered objects are revealed, new concepts of "double entries" and "dual reflections" are proposed, their essence and meaning are explained. The scheme (logic) of defining debited and credited accounts is formulated and based on specific examples from business practice. Also, the next changes in the nomenclature of accounting accounts and their sub-accounts in accordance with the new normative act are presented in a short form. |
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Cuvinte-cheie the law of duality, postulates, system and methodology of double entry, its control and cognitive value |
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