Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-11-67-8
DOI: https://dx.doi.org/10.15863/TAS.2018.11.67.8
Language: Russian
Citation: Toshmamatov, N. (2018). Some theoretical aspects of the accounting method. ISJ Theoretical & Applied Science, 11 (67), 40-46. Soi: http://s-o-i.org/1.1/TAS-11-67-8 Doi: https://dx.doi.org/10.15863/TAS.2018.11.67.8 |
Pages: 40-46
Published: 30.11.2018
Abstract: This article explores and analyzes the theoretical aspects, the content and the essence of the elements of the method of accounting. According to the research results, the definitions of the concept of accounting method are given from the perspective of the dialectical cognition of phenomena. The author proposes a new grouping of elements of the accounting method used in the theory and practice of accounting.
Key words: accounting, method, registration, coordination, assessment, observation, classification, induction, deduction, synthesis, analysis, documentation, inventory, calculation, system of accounts, double entry, balance, financial statements, balance generalization.
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