Способы исправления ошибок в бухгалтерском учете

Abstract

Th is article analyzes the historical established process of correcting errors in accounting by canceling the fact of economic life. Th e method of «the return corresponding account» described by Luca Pacioli and the method of «the colors corresponding account» proposed by A. Beretti are considered. On the basis of the new defi nition of the fact of economic life, the possibility of three ways to correct errors in accounting is theoretically substantiated.