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Economic Analysis: Theory and Practice
 

Structured plans accounts and their use in the book economic management

ISSUE 10, MARCH 2011

Available online: 14 March 2011

Subject Heading: FINANCIAL ACCOUNTING AND REPORTING

JEL Classification: 

Grafova T.O. associate professor of chair «Accounting and Auditing», Rostov State Building University
rubika@rambler.ru

This article contains information about the main differences between traditional structured charts of accounts, especially their build and use. A modular structured layout plan accounts, built on the principles and the principles of financial semantical optics, with a twofold definition financial result.

Keywords: a structured plan accounts, plugin, architectonics, management accounting, financial accounting, model, monism, dualism and pluralism

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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