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Prof. Dimitar Dobrev – on the Basic Accounting Principles

Author

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  • Kameliya Savova

    (University of National and World Economy, Sofia, Bulgaria)

Abstract

Prof. Dimitar Dobrev is a prominent scholar in the field of accounting. 130 years after his birth, his works are still relevant and impor­tant for today’s accounting science, practice and teaching. The principles behind making and presenting accounting information are of fundamental importance. They are subject to scientific research, standartization and regu­lation. They are also interpreted in the works of Prof. D. Dobrev who defines them as fun­damentals for accounting theory and practice. Through thorough examination of their theo­retical and practical nature, he develops the teaching of accounting in our country. Prof. Dobrev views the basic accounting principles in the aspects of the well-established postu­lates of: identical values of actives and pas­sives in the accounting balance; the two-sided display of the capital; accounting calculations as a means for making current accounting in­formation and their relationship with the ac­counting balance in terms of form and content and so on. Prof. D. Dobrev’s works provoke our interest even today. Through his diligence and devotion, Prof. Dimitar Dobrev paves the way for the accounting science, practice and teaching in Bulgaria.

Suggested Citation

  • Kameliya Savova, 2019. "Prof. Dimitar Dobrev – on the Basic Accounting Principles," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 108-116, September.
    • Handle: RePEc:nwe:iisabg:y:2019:i:3:p:108-116
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    More about this item

    Keywords

    basic accounting principles; accounting balance; capital; accounting calculations; agricultural opperations;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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