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International Accounting
 

Essence of accounting categories and terms

Vol. 14, Iss. 1, JANUARY 2011

Available online: 18 January 2011

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

Zonova A.V. the Doctor of Economics, the professor, managing chair, Accounting and taxes, the dean of faculty of economy, Viatka state humanitarian university
economic@vshu.kirov.ru

In article the reasons of division of accounting on the financial and administrative account are analyzed, and also the cores under the accounting financial and administrative account in Russia and abroad are considered.

Keywords: accounting, the financial account, upravlenche-sky the account, МСФО, the report, users

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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