Актуальные вопросы развития теории, науки и практики бухгалтерского учета, аудита и экономического анализа

Abstract

Original foreign interpretations of the essence (content), meaning, educational function and morality of accounting, unknown or very little known to many of its teachers, practitioners, students and students of higher and secondary specialized educational institutions of the Republic of Moldova and other countries, are presented in detail. Some aspects of the mystery of the origin of accounting have been revealed. The important features (advantages) of accounting work in modern conditions of managing business entities of a market economy and its development are formulated. Simple and clear forms of tables “List of Accounting Accounts” of section II of the General Chart of Accounts are proposed. For the first time, we have identified significant shortcomings in the terminology of this normative act and proposed ways to eliminate them in order to improve its quality. For the first time, it was proposed to regularly and separately hold National and International competitions in 3 branches of economic knowledge (accounting, auditing, analysis of economic and financial activities of enterprises) and in the context of 7 categories of participants (university teachers and students, college teachers and students, practicing accountants, auditors and analysts). It is reasonably stated that Moldovan accounting, auditing and analytical theory and science lag behind similar foreign objects. CZU: 657.1:657.05(478); JEL: М41; DOI: https://doi.org/10.53486/isca2024.20