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Table characteristic of accounting accounts
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| dc.contributor.author | Щербатюк, Василий
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| 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 |
