ISJ Theoretical & Applied Science



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Editorial Board       p-ISSN 2308-4944 (print)       e-ISSN 2409-0085 (online)
SOI: 1.1/TAS         DOI: 10.15863/TAS

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ISJ Theoretical & Applied Science 11(67) 2018

Philadelphia, USA

* Scientific Article * Impact Factor 6.630

Toshmamatov, N.

Some theoretical aspects of the accounting method.

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Language: Russian

Citation: Toshmamatov, N. (2018). Some theoretical aspects of the accounting method. ISJ Theoretical & Applied Science, 11 (67), 40-46. Soi: Doi:

Pages: 40-46

Published: 30.11.2018

Abstract: This article explores and analyzes the theoretical aspects, the content and the essence of the elements of the method of accounting. According to the research results, the definitions of the concept of accounting method are given from the perspective of the dialectical cognition of phenomena. The author proposes a new grouping of elements of the accounting method used in the theory and practice of accounting.

Key words: accounting, method, registration, coordination, assessment, observation, classification, induction, deduction, synthesis, analysis, documentation, inventory, calculation, system of accounts, double entry, balance, financial statements, balance generalization.








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