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Бухгалтерський облік - Sopko V.V.

A.4.2. Загальна побудова бухгалтерського обліку згідно з мерепом доказовості

A.4.2.1. Previous Subordination

Доказовість у філософкомукому розумінні (лінгвістично) - tse nayvazhlіshіsaіvstvіst correct nyovivodu, міркування. Vona polyagaє in obvruntovanostі, vaslіdok chоgo obovvjazkovo має бути it is designated істина. Доказовість у праві - це теччні dіі about обставни, які мають значення у правильным вирішенні спірних feed the people in the syspilnomu vibrobitntsi in the process of obminu - tobto for zinkos vidosin. Do uvzkomu rozuminnyi dokaz - tse dilovy papyr, a kind of juridically pidtverdzhuyu yakiyas gospodarskiy fact abo right to nyogo.

Termin "dokaz" (dokazovist) Latin sound can be called yak dokumentum (doсumentum). This is proved in the practice of documenting the documents - the text of letters and the receipt of information about the state of that particular gospodarskogo fact (yavishche, process, operation, tochno).

In the accounting region, the proof is signified by the warehouse of the document, the material proof of the document, the de facto information is provided, the yak is acknowledged for proving (in the past) in the hour of the spaciousness of the gospodar's fact - the absent process (opera) - the yogo productive that law Characteristics zgіdno with the principles of binary characteristics of the camp of the state.

Бухгалтерський облік - це теп пізнання. And whether it is a process of recognition, that is the process of active visualization of the objective reality. In the accounting region, the process is performed on the three stages of the regional process:

The first sposberstvenna (viyavlennya gospodarskih factov);

The second sposberstvennya (doslenzhenya stand, zmіn become a skinny gospodarskogo fact);

Tertinna sposberstvennya (gosudarstvennyh gosudarstvennyh fact in the principle of binary) for the needs of management.

On the skin of the stage it is possible to formulate oneself - documents.

We are back on the basis of the report.