Ograniczenia podwójnego zapisu na kontach księgowych w rachunkowości
Limitations of Double-entry Bookkeeping on Accounts in Accounting

Summary/Abstract: The purpose of research study is to indicate a new solution of accounting entrycorresponding to the problematic situation, resulting from the limited possibilities of useof the existing account, functioning within the framework of double-entry accountingand the fundamental objectives of accounting. Methods applied in this research studyare study of literature (foreign and Polish literature), deduction and induction and themethod of Ideals. As a result, the study proposes a new type of account, enabling the objectivesof accounting. The solution to the problem is an evolutionary way of developmentof accounting records, which will fully describe economic events on accounts.

• Details
• Contents