https://oldena.lpnu.ua/handle/ntb/41306| Title: | Functional purpose and approaches to building account plans in the historical retrospective |
| Authors: | Lemishovska, O. |
| Affiliation: | Lviv Polytechnic National University |
| Bibliographic description (Ukraine): | 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. |
| Bibliographic description (International): | 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. |
| Is part of: | Economics, Entrepreneurship, Management, 2 (4), 2017 |
| Issue: | 2 |
| Issue Date: | 2017 |
| Publisher: | Lviv Politechnic Publishing House |
| Place of the edition/event: | Lviv |
| UDC: | 657.21 657.41/45 |
| Keywords: | history of formation of the accounting development of the accounting classification grouping plan of accounts |
| Number of pages: | 6 |
| Page range: | 23-28 |
| Start page: | 23 |
| End page: | 28 |
| 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. |
| URI: | https://ena.lpnu.ua/handle/ntb/41306 |
| ISSN: | 2312-3435 |
| Copyright owner: | © Національний університет "Львівська політехніка", 2017 |
| References (Ukraine): | 1. Sokolov, Ja. V., (1991). Ocherki po istorii buhgalterskogo ucheta [Essays on the History of Accounting]. Moscow: Finansy i statistika. [in Russian] 2. Kuz'minskij, A. N., (1990). Teorija buhgalterskogo ucheta [Accounting Theory]. Kyiv: Vishha shkola. [in Ukrainian] 3. 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] 4. 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] 5. 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] 6. Veryha, Iu. A. (2010). Plan rakhunkiv bukhhalterskoho obliku [Account accounting plan]. Kyiv: Tsentr uchbovoi literatury [in Ukrainian] 7. Blatov, N. A. (1930). Balansovedenie [Balance records]. Leningrad: Ekonomicheskoe obrazovanie. [in Russian] 8. 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] 9. 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] 10. 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] |
| References (International): | 1. Sokolov, Ja. V., (1991). Ocherki po istorii buhgalterskogo ucheta [Essays on the History of Accounting]. Moscow: Finansy i statistika. [in Russian] 2. Kuz'minskij, A. N., (1990). Teorija buhgalterskogo ucheta [Accounting Theory]. Kyiv: Vishha shkola. [in Ukrainian] 3. 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] 4. 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] 5. 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] 6. Veryha, Iu. A. (2010). Plan rakhunkiv bukhhalterskoho obliku [Account accounting plan]. Kyiv: Tsentr uchbovoi literatury [in Ukrainian] 7. Blatov, N. A. (1930). Balansovedenie [Balance records]. Leningrad: Ekonomicheskoe obrazovanie. [in Russian] 8. 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] 9. 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] 10. 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] |
| Content type: | Article |
| Appears in Collections: | Economics, Entrepreneurship, Management. – 2017. – Vol. 4, No. 2 |
| File | Description | Size | Format | |
|---|---|---|---|---|
| 2017v4n2_Lemishovska_O-Functional_purpose_and_23-28.pdf | 130.39 kB | Adobe PDF | View/Open | |
| 2017v4n2_Lemishovska_O-Functional_purpose_and_23-28__COVER.png | 470.34 kB | image/png | View/Open |
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