Бухгалтерский учет: трансформация назначения и содержания

Abstract

Accounting as a science has been developing over centuries. Its subject matter is an objective reflection of an organization’s (an economic entity’s) economic and business processes within a uniform information system. Creation of such system requires, firstly, understanding of economic processes under which the organization functions, secondly, determination of methods for the most objective reflection of such processes, and thirdly, development of ways to present the information received. In the course of economic development, changes occur in the subject structure of economic relations, in objects which were the subject of such relations, and also in the nature and content of the relations themselves. In addition, some facts appear which influence the economic state of organizations irrespective of their involvement into relationship with other participants of economic circulation. Such events should also find reflection in the system of accounting. Thus, the purpose of the present article is to consider changes in the accounting items, subject structure, content and functional purpose and to determine the possible directions for further development of the science. The research is based on study and generalization of theoretical and practical material, as well as comparative analysis of the legislative framework. Such research methods as analysis and synthesis, classification, grouping, logical, system and complex approaches have been used. The novelty consists in the very idea of considering the development of accounting in correlation with the development of socio-economic structures. Such approach gives an opportunity to get a system and complex idea of the development of an accounting system’s elements, to formulate science-based suggestions concerning development of the theory of accounting and its positive embodiment, and also to give practical recommendations for formation of accounting systems in organizations. Keywords accounting, history, economic development, accounting items, competence, accounting methods, accounting technique.