Abstract:
A more refined and in-depth definition of accounting accounts has been formulated, and their two-part form has been substantiated. A detailed and comprehensive description of two Moldovan Charts of Accounts for accounting of the financial and economic activities of enterprises, each with the same name but completely different in structure and content, is provided. Proposals for improving the theory and practice of accounting, enhancing the quality of teaching and training specialists have been made and substantiated. CZU: 330.53(091)(478); JEL: М41
Description:
ЩЕРБАТЮК, Василий. Национальный план счетов бухгалтерского учета и его эволюция = National Chart of Accounts and its Evolution. Online. In: International Scientific Conference on Accounting, ISCA 2026, 15 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2026, Ediţia a 15-a: Culegere de articole ştiinţifice, April 3-4 2026. Chişinău: [S. n.], 2026 (SEP ASEM), pp. 179-188. ISBN 978-9975-182-33-1 (PDF). Disponibil: https://doi.org/10.53486/isca2026.23
