Functional purpose and approaches to building account plans in the historical retrospective
Date
2017
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Lviv Politechnic Publishing House
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.
Description
Keywords
history of formation of the accounting, development of the accounting, classification, grouping, plan of accounts
Citation
Lemishovska O. Functional purpose and approaches to building account plans in the historical retrospective / O. Lemishovska // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2017. — Vol 4. — No 2. — P. 23–28.