Autor:	Aleksey Kovalev
Rok vydání:	2016
Předmět:	010302 applied physics Computer science 0103 physical sciences Content (measure theory) 02 engineering and technology General Medicine Food science 021001 nanoscience & nanotechnology 0210 nano-technology 01 natural sciences
Zdroj:	Auditor. 2:42-49
ISSN:	1998-0701
DOI:	10.12737/22272
Popis:	The paper presents the interpretation of double-entry accounting as a system consisting of three elements (a double record structure, accounting, accounts, equality of numerical values of the two parts of the record), shows the location of double entry in the process of obtaining and transforming information about economic processes.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::4b4f11fded574367676545907ee1227c https://doi.org/10.12737/22272 Zobrazit plný text záznamu