Publication: Счета как важный элемент системы бухгалтерского учета
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ASEM
Abstract
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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.
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
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
Keywords
accounts, their types, system and Plans, operational field, subaccounts, double entry, types of accounting entries