Home  Journals  International Accounting  28(178) - 2011 July

Structured plans accounts and their use in the book economic management

Available online: 19 July 2011

Subject Heading: Account problems

JEL Classification: 

In the article the main differences between a structured plan of accounts from the traditional features of their construction and use, designed the layout of a structured unit of accounts, built on the principles of the architectonics and the related financial principles of optics, with a twofold definition of financial results.

Keywords: modular structured chart of accounts, architectonics, transactional managerial accounting, strategic transactional accounting, international accounting model, monism, dualism and pluralism

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

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