Publication: Генезис бухгалтерского учета: некоторые его аспекты
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ASEM
Abstract
Description
ЩЕРБАТЮК, Василий. Генезис бухгалтерского учета: некоторые его аспекты. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 380-390. ISBN 978-9975-127-67-7.
The article reveals the historical aspect of the development and improvement of accounting. Presents many interesting facts and ideas of scientists from different countries about the origin and formation of accounting, given a brief description of the unification, standardization and its types: creative, social, environmental. For the first time, the issue of the history of accounting in the Republic of Moldova is being updated and its main normative-legislative acts in the current market economy conditions are examined. When conducting research on the topic of this article, the general scientific toolkit of cognition was used, including comparison, analysis, synthesis, induction, deduction, abstraction, grouping, modeling, a systematic approach, etc. Sources of information were various regulatory acts, domestic and foreign special literature. CZU: 657.1(478) ; JEL M 41.
The article reveals the historical aspect of the development and improvement of accounting. Presents many interesting facts and ideas of scientists from different countries about the origin and formation of accounting, given a brief description of the unification, standardization and its types: creative, social, environmental. For the first time, the issue of the history of accounting in the Republic of Moldova is being updated and its main normative-legislative acts in the current market economy conditions are examined. When conducting research on the topic of this article, the general scientific toolkit of cognition was used, including comparison, analysis, synthesis, induction, deduction, abstraction, grouping, modeling, a systematic approach, etc. Sources of information were various regulatory acts, domestic and foreign special literature. CZU: 657.1(478) ; JEL M 41.
Keywords
papyrus, clay plates, tablets, Memorial, Register, General Ledger, Trade Ordinance, the emblem of accountants, methods of double and triple recording of business transactions, statistical accounting, Bologna declaration