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International Accounting
 

Proof objective basis existence of double entry

Vol. 14, Iss. 12, MARCH 2011

Available online: 22 March 2011

Subject Heading: ACCOUNTING ISSUES

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

The article deals with various Russian and foreign penetration of the perturbation nature of double entry in the historical aspect in the national school of accounting.

Keywords: accounting, accounting methodology, financial accounting, double entry, asset, liability, capital, balance sheet equity

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

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