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| Ultima descărcare din IBN: 2021-09-30 19:50 |
 SM ISO690:2012ЩЕРБАТЮК, Василий. Табличная характеристика счетов бухгалтерского учета. In: Competitivitatea şi inovarea în economia cunoaşterii, 25-26 septembrie 2020, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2020, Ediţia a 22-a , pp. 512-524. ISBN 978-9975-75-985-4. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Competitivitatea şi inovarea în economia cunoaşterii Ediţia a 22-a , 2020 |
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Conferința "Competitivitate şi inovare în economia cunoaşterii" Chişinău, Moldova, 25-26 septembrie 2020 | ||||||
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| JEL: M 41 | ||||||
| Pag. 512-524 | ||||||
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The results of the first study of an important problem in accounting theory - the correct definition of its central concept, account, are presented. Based on the study of special literature over the past 110 years, a scientifically substantiated conclusion was made that accounting accounts are special, specific tables, their forms (layouts) and structure are presented in detail. Revealed very widespread for a long time incorrect and proposed the correct forms of schemes of active and passive accounts and accounts on them of the amount of business transactions. The differences between accounting accounts and other terminologically related concepts are shown. |
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| Cuvinte-cheie Methods, accounts, tables, their subject and predicate, balance linkage of accounting indicators |
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