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Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
??? ?????????? ????????? ???????? ?? ????????? ????????? ???????????
From the origin of the accounting culture to the expansion of a double entry system |
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| Creator |
???????, ?.?.
????????, ?.?. ???????, ?.?. Dan?kiv, Yo.Ya. Ostapiuk, M.Ya. Tsenkler, N.I. |
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| Subject |
??????????? ????
??????? ??????? ????????-??????? ????????? ????????? ?????? ?????????? ??????????? ????????? ????? ????????? ancient world papyrus codes public and legal reporting accounting paradigms cameral accounting double entry digraphs |
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| Description |
?????????????? ????? ?? ???????? ???????? ?????????, ?? ?????????????? ???????? ??????? ? ??????? ???? ?????????? ?????????? ????-???? ??????????? ? ????-???? ?????? ?????. ?? ????????? ? ????? ????????? ??????? ???? ???????? ???????????? ??????????, ??? ??????????? ? ?????? ????? ??????????? (???????????, ???????????, ???????? ?????? ??????, ???????? ????? ? ?.?.). ? ???? ???????????? ???????? ???? ????????????????, ????????? ???????????? ?????, ???????? ? ?????????????. ?????????? ??????? ?????, ?????????, ???????????????, ???????????. ??? ????? ????? ?????? ??????? ?? ????? ? ????????? ??????. ? ?????? ????????????? ????? ???????? ??????????????? ?????? ?? ???? ??????? ????? ??? ?????????? ?? ???????? ????????? ???????????
Accounting as a complex of scientific criteria, as a bookkeeping system allows to reveal and assess the essence of the practical activity of any accounting department in any part of the world. This category in the beginning started from the business activity taking place in different business organizations (ergasteriums, latifundiums, merchants? trading outlets, moneychangers? offices, etc.) In the course of years along with the economic development it has changed taking various forms connected with. the peculiarities of activity of business people, engineers, managers, economists. The spirit of time has also influenced the content and structure of accounting. The stages of accounting development from its origin until the appearance of a double entry system have been researched in the paper |
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| Date |
2016-05-10T08:44:02Z
2016-05-10T08:44:02Z 2012 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/3195
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| Language |
uk
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| Relation |
?????? ????: ?????: ?????????? ?????;3(61)
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| Publisher |
????
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