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Счета как важный элемент системы бухгалтерского учета

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dc.contributor.author Щербатюк, Василий
dc.date.accessioned 2020-10-06T05:58:01Z
dc.date.available 2020-10-06T05:58:01Z
dc.date.issued 2018-09
dc.identifier.isbn 978-9975-75-932-8
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/629
dc.description ЩЕРБАТЮК, Василий. Счета как важный элемент системы бухгалтерского учета. In: Competitivitatea şi inovarea în economia cunoaşterii [online]: culegere de articole selective: conf. şt. intern., 28-29 sept., 2018. Chişinău: ASEM, 2018, vol. 1, pp. 45-52. E-ISBN 978-9975-75-932-8. en_US
dc.description.abstract 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, as well as the development and adoption of optimal, sound management decisions, which determines the relevance and practical importance of this article. It gives a brief description of the accounts of accounting and reveals their importance in the information support of crisis management of economic entities of the market economy. Some provisions of the modern theory and the General Chart of Accounts are critically examined and evaluated, proposals for their further development and improvement in the context of the transition to the International Financial Reporting Standards have been introduced and justified. The general scientific methods of cognition are used: comparison, analysis, synthesis, induction, deduction, abstraction, grouping, modeling, logical and systemic approaches. JEL: M 41 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject accounts en_US
dc.subject their types en_US
dc.subject system and Plans en_US
dc.subject operational field en_US
dc.subject subaccounts en_US
dc.subject double entry en_US
dc.subject types of accounting entries en_US
dc.title Счета как важный элемент системы бухгалтерского учета en_US
dc.type Article en_US


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