EVOLUTION AND CONCEPTS OF CALCULATION ACCOUNTS AT THE ENTERPRISE
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Міжнародні економічні відносини та світове господарство - Year 2018, Vol 19, Issue 1
Abstract
The article deals with the historical process of development calculation accounts as to evolutionary approaches to the definition of the essence of accounting and their application in economic activities, when displaying calculations. The problems of methods of understanding, interpretation of the basic principles and concepts of accounting of settlement operations, which are the basis of the basic accounting model in Ukraine are considered: qualitative characteristics of information, accounting categories, methodological levels of construction, objects and subjects of accounting, acceptance of accounting conventions (historicity, periodicity, conservatism); reporting elements; accounting procedures.
Authors and Affiliations
A. V. Hevchuk
Keywords
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