Importance This research examines how corporate property is grouped per function, type of activity and time of use. Objectives The objective of the research is to crucially improve groupings of property per function, type of activity and time of use. To achieve the objective, I suggest the following tasks should be solved: to demonstrate the importance of groupings; to identify main groups and subgroups of property per relevant indicators, considering that grouping applies to corporate property and items of its external environment; to illustrate weaknesses of classifications of assets and liabilities as given in accounting manuals. Methods I use the method of scientific abstraction, scientific deduction, and logic and historical unity. Results I formulate my own groupings of property, including property of the external environment per function, type of activity and time of use. Conclusions and Relevance If used, the proposed groupings of property recognized will considerably specify and systematize accounting items, deepen an understanding of the classification of accounts. The groupings presented in the article may be used for training in accounting. They also may be applied to organize the property per type or its economic substance, or classify accounts.
Keywords: classification, accounts, function, type, activity, time, use
References:
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