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КАТЕГОРІАЛЬНО-ПОНЯТІЙНИЙ АПАРАТ БУХГАЛТЕРСЬКОГО ОБЛІКУ: РЕАЛІЇ ТА ПЕРСПЕКТИВИ // Conceptual set of accounting: reality and perspectives

Author

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  • Сливка, Ярослава Василівна

    (Житомирський державний технологічний університет)

Abstract

Differentiation of elements of conceptual set of accounting has been presented as well as reasons for borrowing accounting concepts from other scientists by example of transacts with settlements with buyers have been determined. Наведено розмежування елементів категоріально-понятійного апарату бухгалтерського обліку, визначено причини запозичення понять бухгалтерського обліку з інших наук на прикладі операцій з розрахунків з покупцями та замовниками.

Suggested Citation

  • Сливка, Ярослава Василівна, 2012. "КАТЕГОРІАЛЬНО-ПОНЯТІЙНИЙ АПАРАТ БУХГАЛТЕРСЬКОГО ОБЛІКУ: РЕАЛІЇ ТА ПЕРСПЕКТИВИ // Conceptual set of accounting: reality and perspectives," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 22(1).
    • Handle: RePEc:scn:000pbo:35555
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