Abstract
Abstract: Folk science (folk science) is an integral part of scientific thought. Economic innovations and leg-islative changes of recent decades have required practical accountants to develop new accounting methods. The pro-cess of scientific and methodological developments at the level of applied accounting, in the conditions of a legisla-tive and regulatory vacuum and the lack of official methods, gave rise to a folk-scientific trend in accounting. An independent direction of accounting arose and developed. scientific thought in the context of ethnic and folk (gar-age) economy. The generation of ideas, their practical implementation and the publication of results - the three pil-lars of folk science are considered in relation to accounting.
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