BSU bulletin. Economy and Management
Bibliographic description:
ACCOUNTANCY AS A SYSTEM // BSU bulletin. Economy and Management. - 2019. №1. . - С. 40-48.
Title:
ACCOUNTANCY AS A SYSTEM
Financing:
Codes:
Annotation:
The subject of investigation is the correlation and essence of the components of accounting system as a set of elements of its specific blocks. The article expands the scientific under- standing of the accounting system, identifies its integral elements.
We have presented our own view on accounting as a system, developed a comprehensive grouping of its elements in a structured unity broken down by fundamental, functional and regulatory blocks. The proposed grouping allows us to consider accountancy as an integral system of the interrelated elements.
We have presented our own view on accounting as a system, developed a comprehensive grouping of its elements in a structured unity broken down by fundamental, functional and regulatory blocks. The proposed grouping allows us to consider accountancy as an integral system of the interrelated elements.
Keywords:
accountancy; system; elements; grouping; fundamental block; functional block; regulating block.
List of references:
Article.pdf