Istota kontrolnej funkcji rachunkowości
The nature of the control function of accounting

Summary/Abstract: If we assume that accounting comprises theory, policy and practice, accounting functions are the embodiment of the practical application of this area of knowledge. They are manifestation of the role that accounting practice fulfils in accounting entities. Each of the functions of accounting plays on important part in management and decision-making and therefore should be treated as equally significant. The various accounting functions described in literature can be classified into gen-eral (evidential function, control function and information provision function) and spe-cific (e.g. reporting function, analytical function, optimization function). The control function of accounting, being a general-type function, is of primary im-portance. It ensures that accounting information is reliable. This function is complex in nature, which is due to the nature of accounting practice. It is legally enforced, and can be additionally regulated by business entities by means of their internal rules.

• Details
• Contents