Articolul precedent |
Articolul urmator |
335 0 |
Căutarea după subiecte similare conform CZU |
657.1(478) (11) |
Contabilitate (941) |
SM ISO690:2012 ЩЕРБАТЮК, Василий. Генезис бухгалтерского учета: некоторые его аспекты. In: Contabilitatea: şi educaţia contabilă în societatea digitală, Ed. 8, 4-5 aprilie 2019, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2019, Ediția 8, pp. 380-390. ISBN 978-9975-127-67-7. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Contabilitatea Ediția 8, 2019 |
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Conferința "Contabilitatea şi educaţia contabilă în societatea digitală" 8, Chişinău, Moldova, 4-5 aprilie 2019 | ||||||
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CZU: 657.1(478) | ||||||
JEL: M 41 | ||||||
Pag. 380-390 | ||||||
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Descarcă PDF | ||||||
Rezumat | ||||||
The article reveals the historical aspect of the development and improvement of accounting. Presents many interesting facts and ideas of scientists from different countries about the origin and formation of accounting, given a brief description of the unification, standardization and its types: creative, social, environmental. For the first time, the issue of the history of accounting in the Republic of Moldova is being updated and its main normative-legislative acts in the current market economy conditions are examined. When conducting research on the topic of this article, the general scientific toolkit of cognition was used, including comparison, analysis, synthesis, induction, deduction, abstraction, grouping, modeling, a systematic approach, etc. Sources of information were various regulatory acts, domestic and foreign special literature. |
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Cuvinte-cheie papyrus, clay plates, tablets, memorial, Register, General Ledger, Trade Ordinance, the emblem of accountants, methods of double and triple recording of business transactions, statistical accounting, Bologna declaration |
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