Home  Journals  International Accounting  16(166) - 2011 April

Opening and closing of accounts: historical aspects of procedure

Available online: 19 April 2011

Subject Heading: PAGES OF HISTORY

JEL Classification: 

The reform of accounting is still in progress and in this context the comparison of accounting techniques in Russia and foreign countries is very relevant. This paper focuses on different ways of registering the amount of balance. Historical aspects of accounting procedure are investigated. Account «Balance» and its role in the development of accounting are also treated as well as the possibility of using this account at present.

Keywords: accounts, double-entry, accounting procedure

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

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