Счетный план и его совершенствование в современных условиях экономического развития

Abstract

The article reveals in detail the next important changes in sections II “List of accounting accounts” and III “Characteristics and application of accounting accounts” of the General chart of accounts. A critical analysis of these changes is presented and various errors made in this case, which impede the knowledge and study of important economic discipline and science, are shown. Various proposals were also made and substantiated for improving accounting and using its main provisions in modern theory and practice of business management. JEL: M 41.