Історичний огляд теорій подвійного запису

Abstract

Розглянуто сутність і зміст подвійного запису, систему знань про цей метод бухгалтерського обліку. Досліджено різноверсійні тлумачення виникнення, становлення та еволюцію подвійного запису в бухгалтерському обліку, його позиціонування в облікових теоріях. Обґрунтовано потреби поглибленого дослідження методу подвійного запису з метою застосування цих знань для вироблення сучасних парадигм системи бухгалтерського обліку. The article deals with theoretical and methodological approaches and scientific reasoning in revealing the nature and procedural direction of double-entry bookkeeping as a defining element of the methodology that the determining effect on method of aggregating information flow in the accounting system. Presented and summarized the views of scholars on the historical background and the factors that led to the emergence of double-entry, the interpretation of its content within the law, exchange, philosophical and book accounting theories. The article revealing the basic foundation of basic theories of balance in terms of the duality mapping of financial and economic operations methodological procedure that duality mapping providing information on accounts, generates data on household products and a source of education for the balance of generalization. The article presents a control and economic importance of double entry system of accounting, arguing that the dominance of certain priorities in his study at different stages of historical development of accounting systems. The essence and meaning of double entry, a system of knowledge about this method of accounting. We study different version interpretation origin, formation and evolution of double entry accounting, its position in accounting theories. Substantiated needs in-depth study of the double-entry in order to apply this knowledge in the development of contemporary paradigms of accounting. The study formulates a view to the formation of scientific and practical significance of double entry.