«Theoretical & Applied Science»

*Journal Archive p-ISSN 2308-4944 (print) e-ISSN 2409-0085 (online)** DOI: 10.15863/TAS
ISJ Theoretical & Applied Science 12(8) 2013 ISPC The results of scientific research in 2013, Neoplanta, Serbia
* Scientific Article *
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Solonenko AA CLASSIFICATION OF ACCOUNTING SYSTEMS WITH THE POSITION OF THE EVOLUTIONARY DEVELOPMENT OF ACCOUNTING.
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Full Article: PDF Digital Object Identifier System: http://dx.doi.org/10.15863/TAS.2013.12.8.27 Language: Russian Citation: Solonenko AA (2013) CLASSIFICATION OF ACCOUNTING SYSTEMS WITH THE POSITION OF THE EVOLUTIONARY DEVELOPMENT OF ACCOUNTING. ISJ Theoretical & Applied Science 12 (8): 115-119. doi: http://dx.doi.org/10.15863/TAS.2013.12.8.27
Pages: 115-119 Published: 30.12.2013 Abstract: Description of the unified accounting system of the group of interrelated organizations as an organized set of types of accounting, coordinated by the unity of the factors of production resulting information to various users and a common database enables you to expand the conceptual apparatus of the theory of accounting concepts: «unified accounting system of a group of interrelated organizations», and «Type», «Class», «Family» of accounting systems. Key words: differentiation of accounting, account type system

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