Ograniczenia podwójnego zapisu na kontach księgowych w rachunkowości
The purpose of research study is to indicate a new solution of accounting entry corresponding to the problematic situation, resulting from the limited possibilities of use of the existing account, functioning within the framework of double-entry accounting and the fundamental objec...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
2015-01-01
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| Series: | Ekonomiczne Problemy Usług |
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| Online Access: | https://wnus.edu.pl/epu/pl/issue/133/article/1592/ |
| _version_ | 1818620440993595392 |
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| author | J.Bogusław Wedler |
| author_facet | J.Bogusław Wedler |
| author_sort | J.Bogusław Wedler |
| collection | DOAJ |
| description | The purpose of research study is to indicate a new solution of accounting entry corresponding to the problematic situation, resulting from the limited possibilities of use of the existing account, functioning within the framework of double-entry accounting and the fundamental objectives of accounting. Methods applied in this research study are study of literature (foreign and Polish literature), deduction and induction and the method of Ideals. As a result, the study proposes a new type of account, enabling the objectives of accounting. The solution to the problem is an evolutionary way of development of accounting records, which will fully describe economic events on accounts. |
| first_indexed | 2024-12-16T17:53:25Z |
| format | Article |
| id | doaj.art-02a22d60ef7e448184b94a4b76bc85b3 |
| institution | Directory Open Access Journal |
| issn | 1896-382X 2353-2866 |
| language | English |
| last_indexed | 2024-12-16T17:53:25Z |
| publishDate | 2015-01-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Szczecińskiego |
| record_format | Article |
| series | Ekonomiczne Problemy Usług |
| spelling | doaj.art-02a22d60ef7e448184b94a4b76bc85b32022-12-21T22:22:14ZengWydawnictwo Naukowe Uniwersytetu SzczecińskiegoEkonomiczne Problemy Usług1896-382X2353-28662015-01-0112010.18276/epu.2015.120-10Ograniczenia podwójnego zapisu na kontach księgowych w rachunkowościJ.Bogusław Wedler0Uniwersytet SzczecińskiThe purpose of research study is to indicate a new solution of accounting entry corresponding to the problematic situation, resulting from the limited possibilities of use of the existing account, functioning within the framework of double-entry accounting and the fundamental objectives of accounting. Methods applied in this research study are study of literature (foreign and Polish literature), deduction and induction and the method of Ideals. As a result, the study proposes a new type of account, enabling the objectives of accounting. The solution to the problem is an evolutionary way of development of accounting records, which will fully describe economic events on accounts.https://wnus.edu.pl/epu/pl/issue/133/article/1592/account accountingaccountingMultilateral entryDouble entry accounting |
| spellingShingle | J.Bogusław Wedler Ograniczenia podwójnego zapisu na kontach księgowych w rachunkowości Ekonomiczne Problemy Usług account accounting accounting Multilateral entry Double entry accounting |
| title | Ograniczenia podwójnego zapisu na kontach księgowych w rachunkowości |
| title_full | Ograniczenia podwójnego zapisu na kontach księgowych w rachunkowości |
| title_fullStr | Ograniczenia podwójnego zapisu na kontach księgowych w rachunkowości |
| title_full_unstemmed | Ograniczenia podwójnego zapisu na kontach księgowych w rachunkowości |
| title_short | Ograniczenia podwójnego zapisu na kontach księgowych w rachunkowości |
| title_sort | ograniczenia podwojnego zapisu na kontach ksiegowych w rachunkowosci |
| topic | account accounting accounting Multilateral entry Double entry accounting |
| url | https://wnus.edu.pl/epu/pl/issue/133/article/1592/ |
| work_keys_str_mv | AT jbogusławwedler ograniczeniapodwojnegozapisunakontachksiegowychwrachunkowosci |