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Accounting region - Sopko V.V.

A.3. Accounting Method

A.3.1. Understanding about accounting method

Method (type gr. Methodos - noble, positive) - a way of organizing practical and theoretical development of activities, zooming in on the laws of the legal entity. With the development of science and practice, the development and differentiation of the method should be brought up to the introduction on the methodology (method + + group logos - introduction). Methodology - the whole process of recognition and reiteration of methods, but, moreover, is clearly recognized in literature, is more appropriate when it comes to storing in the first place.

In the scientific method, it is possible to draw attention to the historical design of both the active and the sub-active moments of human activity. The effective method is to become aware of the law of the real world, of becoming more and more systematic in the theory of science. Practically, the subject matter is historical history. Of the sub-active lateral methods, the method of compliance is correct, the rules for understanding and redefining the reality.

The obscure method of knowledge is dialectics . Vaughn, being discreetly familiar with the laws of nature, suspension and understanding, - the philosophical basis of the science of knowledge is one and the same.

The method of recognition of the science of thought is presented before the nature of the subject itself. To the change of mind method є science theory, he wants a genetically based method on a subject-specific dіyalnostі.

Dialectics is the igneous method of realizing through real time through special methods.

Special methods in a particular science joke are gaining special forms of aggravation of specific science laws of the singing subject area. Smell the philosophical way of tearing apart the glibnine of the privacy of the subject area in the foreign legal form and category of development.

Visually, the role and the number of specific scientific methods in the process of encouraging the development of theories, the dialectic of usability are the same.

The dialectic of the rosy look of all manifestations in nature and suspension in their interconnected minds, in constant Russia and their direct emphasis on the development of super-transcendentities, and the recognition of new and progressive manifestations. The dialectical method of recognition may improve the visibility of the accounting method of accounting.

The next skin science (knowledge) is to lie down and be recognized by the nature of the facts - the evidence of abo processes, the basic nature of the science, the same, the accounting method of the business subject and object. The specificity of the accounting method is characterized by the specificity of the subject. Before the peculiarities, we have recognized the nature of the methods and methods of the accounting area, and before that we can bring about the characteristics of the subject of the accounting area and the field. It’s stinky to see the vivchati ix of one’s mind at one another’s sound, Russia, development, and other forms of total rukh.

The theoretical basis of the accounting region is the theory of economics . The accountant's state-owned fact-finding team is committed to following the laws of the world, denying all categories of suspension, as well as characterizing viral business of productive power. The unity of these two sides of the suspension virobnost at the bookkeeper's office is manifested at the fixed theory (balance sheet method), at the uninterrupted lane of the breeze of the winter.

For this method, the productive power of the hairline (statehood) and that one with the subordinates of the state grant to approve by understanding the asset and the passive. If you have a full asset (legal lat. Aktivus - dyalny), you have the most important lane, yak є power of an individual (gratitude) at once with bargaining rights, and if you pass it (vid lat. Passivus - non-active), please keep your account in good shape. goiters ’liabilities for capital (law of authority).

The characteristic of gospodarsky facts - evidence and processes, in the accounting region is called “double (basic) recognition”, the principle of the prompt method of accounting.

The method of doubleness (sufficiency) yes I can:

by the way of the penalties of the camp of gospodarsky facts - be a kind of hairline (gospodar) to the skin Denmark the moment behind the signs of the asset and the passive;

evaluate the results of the robots of the state thanks to the next generation chickens on the income of the virus (vitorg) and the vitrate (costs);

secure postpone portions of state gifts for May and that Dzherel (capital).

The procedure for taking doubles (motivations) in the method of accounting is determined by the great number of changes in minds and principles. Dalі oglyaznemo іх reports.