Application of the Systemic Approach to Study of Accounting
Journal Title: Проблеми економіки - Year 2015, Vol 2015, Issue 1
Abstract
This article analyzes the primary approaches to determination of the essence of accounting as a science and an occupation. The article applies the systemic approach to study of the indicated type of record keeping, which allowed identifying basic elements of the accounting system, including the information on the economic state of the enterprise, the accountants, the accounting process, the theoretical, methodological, organizational, and resource provision for the accounting process. The article also analyzes the principal functions of accounting, among them the evaluative, information, analytical, control, social functions, and reveals their essence. It is currently a conventional practice to single out the following principles within the system of accounting principles detailed in the Law of Ukraine "On Accounting and Reporting in Ukraine": prudence, complete release, self-sufficiency, consistency, continuity, accrual and matching of incomes and costs, prevalence of substance over form, historical (actual) cost, a single money measure, periodicity. The author extended the list with the following principles: adaptation, information transparency, timeliness, documentedness, responsibility, consideration of operational specifics.
Authors and Affiliations
Dmytro Pilevych
Keywords
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