Articolul precedent |
Articolul urmator |
260 0 |
Căutarea după subiecte similare conform CZU |
657.1:330.341.1 (1) |
Contabilitate (941) |
Dinamica economică. Circuit economic (440) |
SM ISO690:2012 ЩЕРБАТЮК, Василий. Вопросы развития учетных систем инновационной экономики. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness, 24-25 septembrie 2021, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2022, Vol.3, pp. 156-168. ISBN 978-9975-155-60-1. DOI: https://doi.org/10.53486/9789975155663.18 |
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30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness Vol.3, 2022 |
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Conferința "30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness" Chişinău, Moldova, 24-25 septembrie 2021 | ||||||
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DOI:https://doi.org/10.53486/9789975155663.18 | ||||||
CZU: 657.1:330.341.1 | ||||||
JEL: M 41 | ||||||
Pag. 156-168 | ||||||
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Some topical problems of the development of foreign (ukrainian) accounting, including its social and managerial aspects, are presented. The objective necessity of accounting accounts is substantiated, their deep and comprehensive characteristics are given. For the first time, the existence of an important problem of the structure of accounts was established and noted, and its solution was proposed. Presented are the exact (correct) definitions of active and passive accounts, the general scheme of accounts on them, vertical and horizontal types of accounts, a unified procedure for determining their balances at the end of the reporting period and important information of a historical nature. Proposals were made for the improvement and use of accounting accounts in the modern conditions of the development of an innovative economy. |
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Cuvinte-cheie management accounting, employee exploitation, tables, items, debits, Credits, account balances and turnovers, управленческий учет, эксплуатация наемных работников, таблицы, элементы, дебеты, кредиты, сальдо и обороты бухгалтерских счетов |
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