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ОБЪЕКТ И ПРЕДМЕТ БУХГАЛТЕРСКОГО УЧЕТА – ГЛАВНЫЕ КАТЕГОРИИ В ЕГО ТЕОРЕТИЧЕСКОЙ СИСТЕМЕ // Accounting object and subject – the main categories in its theoretical system

Author

Listed:
  • Стражев, Виктор Иванович

    (Белорусский государственный экономический университет)

Abstract

Definitions of the concepts as follows: subject, object of accounting have been researched. Characteristic of accounting object as a science, practical activity and academic subject has been provided. Исследовано определение понятий предмет, объект бухгалтерского учета. Представлена характеристика понятия объект бухгалтерского учета как науки, практической деятельности, учебной дисциплины.

Suggested Citation

  • Стражев, Виктор Иванович, 2010. "ОБЪЕКТ И ПРЕДМЕТ БУХГАЛТЕРСКОГО УЧЕТА – ГЛАВНЫЕ КАТЕГОРИИ В ЕГО ТЕОРЕТИЧЕСКОЙ СИСТЕМЕ // Accounting object and subject – the main categories in its theoretical system," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 17(2).
    • Handle: RePEc:scn:000pbo:52285
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