Home  Journals  International Accounting  30(372) - 2015 August

Introduction to household accounting

Received: 17 October 2013

Accepted: 21 October 2013

Available online: 21 October 2015

Subject Heading: Managerial accounting

JEL Classification: 

Pages: 25-41

The development of the household financial management increases the need for qualitative information. The study addresses major aspects of accounting, and concludes that it is possible to apply management accounting in the household. The article highlights the main points of household financial management, analyzes the main items of expenditure of households, and offers a relevant classification.

Keywords: accounting, household, capital, asset, consumption

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