Abstract
Some topical problems of the development of foreign (ukrainian) accounting, including its social and managerial aspects, are presented. The objective necessity of accounting accounts is substantiated, their deep and comprehensive characteristics are given. For the first time, the existence of an important problem of the structure of accounts was established and noted, and its solution was proposed. Presented are the exact (correct) definitions of active and passive accounts, the general scheme of accounts on them, vertical and horizontal types of accounts, a unified procedure for determining their balances at the end of the reporting period and important information of a historical nature. Proposals were made for the improvement and use of accounting accounts in the modern conditions of the development of an innovative economy.
Published Version
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