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Systematyka metod i zasad rachunkowości – głos w dyskusji

100%
Paszula M.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
91-100
EN
The article deals with the problem of systematization of methods and principles of accountancy. The author attempts to systematize names applied to describing the methodological basis of this science. The article draws attention to the fact that the essence of accountancy lies in regularities inherent to it. There regularities are cognitive methods i.e. the objective truths inherent to the system as well as the subjective ones hence they are regularities of accounting introduced by the will of man. At the same time a thesis was suggested that the only regularity of reasoning in accountancy is the dual-aspect concept. Meanwhile the regularities of accountancy were captured in a hierarchically ordered model dividing it into true and fair view concept, principles and methods of working.
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