employee
GRNTI 06.35 Учетно-экономические науки
OKSO 38.04.01 Экономика
BBK 65 Экономика. Экономические науки
TBK 775 Бухгалтерский учет. Аудит
BISAC BUS001000 Accounting / General
Th e article considers the problem of active-passive accounts in theory and methodology of Russian accounting. On the example of the materialistic theory of two classes of accounts, in which there are no active-passive accounts, proves the possibility of constructing a consistent accounting theory. Th e theoretical inconsistency of introducing active-passive accounting accounts into modern theory and practice is proved. In conclusion, a new defi nition of active and passive accounts is given from the standpoint of the formal-axiomatic accounting theory.
active-passive accounts; active accounts; passive accounts; accounting theory; accounting methodology; history of accounting
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