The work is devoted to the study of the role, place and significance of classification as a general scientific method in the theory, methodology and practice of accounting. The description of the accounting functions in the classification aspect is given. A review of the literature was made, in which the topic of classification in accounting is widely presented. It is shown that the classification is considered at the practical level, the methodological and theoretical levels of accounting in the classification aspect are not considered.
accounting; classification; accounting accounts; chart of accounts; the role of classification in accounting; natural classification
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