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Table characteristic of accounting accounts

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dc.contributor.author Щербатюк, Василий
dc.date.accessioned 2020-12-21T13:42:41Z
dc.date.available 2020-12-21T13:42:41Z
dc.date.issued 2020
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/1234567890/994
dc.description ЩЕРБАТЮК, Василий. Table characteristic of accounting accounts = Табличная характеристика счетов бухгалтерского учета. In: Competitivitatea şi inovarea în economia cunoaşterii [online]: culegere de articole ştiinţifice: conf. şt. intern., 25-26 sept. 2020. Chişinău: ASEM, 2020, pp. 512-524. e-ISBN 978-9975-75-985-4. en_US
dc.description.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. en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject methods en_US
dc.subject accounts en_US
dc.subject tables en_US
dc.subject balance linkage of accounting indicators en_US
dc.title Table characteristic of accounting accounts en_US
dc.title.alternative Табличная характеристика счетов бухгалтерского учета en_US
dc.type Article en_US

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