Table characteristic of accounting accounts

Abstract

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. JEL: M 41.