The activities of non-profit organizations (NPO) generates various expenditures, which can be classified into four main categories: expenditures related to special purpose funds, other expenditures (excluding expenses from ...

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 ...

An important element of modern accounting systems of all countries of the world are accounts. They are the most important source of the most complete and reliable information for the preparation of financial statements, ...