Functional purpose and approaches to building account plans in the historical retrospective

Simple item page
dc.citation.epage28
dc.citation.issue2
dc.citation.spage23
dc.contributor.affiliationLviv Polytechnic National University
dc.contributor.authorLemishovska, O.
dc.coverage.placenameLviv
dc.date.accessioned2018-05-31T08:20:36Z
dc.date.available2018-05-31T08:20:36Z
dc.date.created2017
dc.date.issued2017
dc.description.abstractThe 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.
dc.format.extent23-28
dc.format.pages6
dc.identifier.citationLemishovska 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.
dc.identifier.citationenLemishovska 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.
dc.identifier.issn2312-3435
dc.identifier.urihttps://ena.lpnu.ua/handle/ntb/41306
dc.language.isoen
dc.publisherLviv Politechnic Publishing House
dc.relation.ispartofEconomics, Entrepreneurship, Management, 2 (4), 2017
dc.relation.references1. Sokolov, Ja. V., (1991). Ocherki po istorii buhgalterskogo ucheta [Essays on the History of Accounting]. Moscow: Finansy i statistika. [in Russian]
dc.relation.references2. Kuz'minskij, A. N., (1990). Teorija buhgalterskogo ucheta [Accounting Theory]. Kyiv: Vishha shkola. [in Ukrainian]
dc.relation.references3. Osadchuk, N. V. (2007). Development of the Ukrainian accounting accounting plan for the tasks of operational management of the enterprise. Trudы Odesskoho polytekhnycheskoho unyversyteta [Proceedings of the Odessa Polytechnic University],1(27), 262–265. [in Ukrainian]
dc.relation.references4. Mykhalevych, S. (2011), The plan of accounting accounts and the need for its improvement. Bukhhalterskyi oblik i audyt [Accounting and Audit], 7, 7–9. [in Ukrainian]
dc.relation.references5. Borymska, K. P., (2009). Plan of accounting accounts as an integrated accounting model: approaches to construction.Visnyk ZhDTU [Bulletin of the ZhDTU], 3 (53), 37–43. [in Ukrainian]
dc.relation.references6. Veryha, Iu. A. (2010). Plan rakhunkiv bukhhalterskoho obliku [Account accounting plan]. Kyiv: Tsentr uchbovoi literatury [in Ukrainian]
dc.relation.references7. Blatov, N. A. (1930). Balansovedenie [Balance records]. Leningrad: Ekonomicheskoe obrazovanie. [in Russian]
dc.relation.references8. Sokolov, Ja. V., (2010). Buhgalterskij uchet kak summa faktov hozjajstvennoj zhizni [Accounting as the sum of facts of economic life]. Moscow: Magistr: INFRA-M. [in Russian]
dc.relation.references9. Shmalenbah, E. (1928). Schetnyi plany ( opyt unificirvanoj klasifikacii schetov) [Scorecard Plans (experience of the unificarized accounts classification): translated from german]. Moscow: Jekonomicheskoe obrazovanie. [in Russian]
dc.relation.references10. Kaliuha Ie. V. (2014). Approaches to the classification of accounting accounts: the historical aspect. Ekonomichni nauky, Seriia “Oblik i finansy” [Economic sciences, Series “Accounting and Finance”], 11 (41), Ch. 2, 131–143. [in Ukrainian]
dc.relation.referencesen1. Sokolov, Ja. V., (1991). Ocherki po istorii buhgalterskogo ucheta [Essays on the History of Accounting]. Moscow: Finansy i statistika. [in Russian]
dc.relation.referencesen2. Kuz'minskij, A. N., (1990). Teorija buhgalterskogo ucheta [Accounting Theory]. Kyiv: Vishha shkola. [in Ukrainian]
dc.relation.referencesen3. Osadchuk, N. V. (2007). Development of the Ukrainian accounting accounting plan for the tasks of operational management of the enterprise. Trudy Odesskoho polytekhnycheskoho unyversyteta [Proceedings of the Odessa Polytechnic University],1(27), 262–265. [in Ukrainian]
dc.relation.referencesen4. Mykhalevych, S. (2011), The plan of accounting accounts and the need for its improvement. Bukhhalterskyi oblik i audyt [Accounting and Audit], 7, 7–9. [in Ukrainian]
dc.relation.referencesen5. Borymska, K. P., (2009). Plan of accounting accounts as an integrated accounting model: approaches to construction.Visnyk ZhDTU [Bulletin of the ZhDTU], 3 (53), 37–43. [in Ukrainian]
dc.relation.referencesen6. Veryha, Iu. A. (2010). Plan rakhunkiv bukhhalterskoho obliku [Account accounting plan]. Kyiv: Tsentr uchbovoi literatury [in Ukrainian]
dc.relation.referencesen7. Blatov, N. A. (1930). Balansovedenie [Balance records]. Leningrad: Ekonomicheskoe obrazovanie. [in Russian]
dc.relation.referencesen8. Sokolov, Ja. V., (2010). Buhgalterskij uchet kak summa faktov hozjajstvennoj zhizni [Accounting as the sum of facts of economic life]. Moscow: Magistr: INFRA-M. [in Russian]
dc.relation.referencesen9. Shmalenbah, E. (1928). Schetnyi plany ( opyt unificirvanoj klasifikacii schetov) [Scorecard Plans (experience of the unificarized accounts classification): translated from german]. Moscow: Jekonomicheskoe obrazovanie. [in Russian]
dc.relation.referencesen10. Kaliuha Ie. V. (2014). Approaches to the classification of accounting accounts: the historical aspect. Ekonomichni nauky, Seriia "Oblik i finansy" [Economic sciences, Series "Accounting and Finance"], 11 (41), Ch. 2, 131–143. [in Ukrainian]
dc.rights.holder© Національний університет "Львівська політехніка", 2017
dc.subjecthistory of formation of the accounting
dc.subjectdevelopment of the accounting
dc.subjectclassification
dc.subjectgrouping
dc.subjectplan of accounts
dc.subject.udc657.21
dc.subject.udc657.41/45
dc.titleFunctional purpose and approaches to building account plans in the historical retrospective
dc.typeArticle

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Economics, Entrepreneurship, Management. – 2017. – Vol. 4, No. 2