CLASSIFICATION OF ACCOUNTING SYSTEMS WITH THE POSITION OF THE EVOLUTIONARY DEVELOPMENT OF ACCOUNTING
Journal: Theoretical & Applied Science (Vol.8, No. 12)Publication Date: 2013-12-30
Authors : Anna Aleksandrovna Solonenko;
Page : 115-119
Keywords : differentiation of accounting; account type system;
Abstract
Description of the unified accounting system of the group of interrelated organizations as an organized set of types of accounting, coordinated by the unity of the factors of production resulting information to various users and a common database enables you to expand the conceptual apparatus of the theory of accounting concepts: ?unified accounting system of a group of interrelated organizations?, and ?Type?, ?Class?, ?Family? of accounting systems.
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