Lemishovska, O.
(2017).
Functional purpose and approaches to building account plans in the historical retrospective.
Economics, Entrepreneurship, Management,
4(2),
23-28.
https://doi.org/10.23939/eem2017.02.023
Article
Functional purpose and approaches to building account plans in the historical retrospective
Abstract
The contents and function of the account plan in the organization of accounting, principles of systematization of classification groups of accounts in it are disclosed. The historical origins of the plan of accounts in accounting science and its evolution are presented. The key factors of influence on the principles and basic principles of constructing an account plan at different historical stages of accounting science are analyzed. The reasonableness of the scientific classification of accounts and disadvantages when forming accounts in the historical past has been analyzed. The expediency of conducting in-depth researches of previously formulated scientific developments concerning principles and approaches to the formation of the account plan and the use of their separate aspects in modern researches has been argued
Keywords
history of formation of the accounting, development of the accounting, classification, grouping, plan of accounts
Received 18.08.2017, Revised 27.10.2017, Accepted 29.12.2017
Retrieved from Vol. 4, No. 2, 2017
Suggested citation
https://doi.org/10.23939/eem2017.02.023
Pages 23-28
References
References in the process of publication