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Modelling In Accounting. Theoretical And Practical Dimensions

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Szot-Gabrys T.

Contemporary Economics

2010

issue 3(15)

131-148

Accounting in the theoretical approach is a scientific discipline based on specific paradigms. In the practical aspect, accounting manifests itself through the introduction of a system for measurement of economic quantities which operates in a particular business entity. A characteristic of accounting is its flexibility and ability of adaptation to information needs of information recipients. One of the main currents in the development of accounting theory and practice is to cover by economic measurements areas which have not been hitherto covered by any accounting system (it applies, for example, to small businesses, agricultural farms, human capital), which requires the development of an appropriate theoretical and practical model. The article illustrates the issue of modelling in accounting based on the example of an accounting model developed for small businesses, i.e. economic entities which are not obliged by law to keep accounting records.

CONCEPT OF CAPITAL AND PROFIT IN ECONOMY, FINANCE AND ACCOUNTING (Pojecie kapitalu i zysku w ekonomii, finansach i rachunkowsci)

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Szot-Gabrys T.

Contemporary Economics

2009

issue 2(10)

The paper analyzes economic, financial and accountancy theories, concepts and models of capital and profit. The aim of the article is to present different meaning of this economic category in economic knowledge. The results of research in this paper is providing to conclusion that the knowledge debate of nature and measurement method of capital and profit is still continuing.

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2 Contemporary Economics

2 Szot-Gabrys T.

1 2010

1 2009

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Modelling In Accounting. Theoretical And Practical Dimensions

CONCEPT OF CAPITAL AND PROFIT IN ECONOMY, FINANCE AND ACCOUNTING (Pojecie kapitalu i zysku w ekonomii, finansach i rachunkowsci)