This article explains the presence of eleven, and not four, as was considered in accounting for the last hundred years, the types of business transactions impact on the balance of A = P.
balance, equation, balansovedenie, accounting, financial, business, transactions, four, eleven, type, influence, asset, liabilities, accounts.
1. Arsen´ev, G. Kak nuzhno izuchat´ bukhgalteriyu? Mysli o zakone dvoynoy zapisi i o balanse / G. Arsen´ev (psevdonim G.A. Bakhchisaraytseva). - M., 1908.
2. Bakhchisaraytsev, G.A. Pervye uroki bukhgalterii na nachalakh moey balansovoy teorii / G.A. Bakhchisaraytsev. - M., 1926.
3. Zonova, A.V. Novoe napravlenie razvitiya teorii dvoynoy zapisi. Bukhgalter i zakon. - 2009. - № 3. - S. 8-19.
4. Karel´skaya, S.N. Balansovye ravenstva i uravneniya v istorii russkoy bukhgalterii / S.N. Karel´skaya, E.I. Zuga. Mezhdunarodnyy bukhgalterskiy uchet. - 2012. - № 43. - S. 55-63.
5. Russiyan, I.P. Teoriya dvoynogo ucheta imushchestva / I.P. Russiyan. - Odessa, 1889.
6. Cherkay, A.D. Teoriya dvukh ryadov chetyrekh schetov bukhgalterskogo i finansovogo ucheta. Edinyy plan schetov ucheta po MSFO i RSBU / A.D. Cherkay. - M., 2012.
7. Cherkay, A.D. O vozmozhnosti razrabotki edinogo plana schetov MSFO i RSBU. Bukhgalterskiy uchet. - 2013. - № 5. - S. 113-116.
8. Cherkay, A.D. Edinyy universal´nyy plan schetov dlya vedeniya parallel´nogo ucheta po MSFO i RSBU. Finansovaya gazeta. - 2013. - № 17-18. - S. 7-8.
9. Cherkay, A.D. Novye balansovye uravneniya ucheta po MSFO i RSBU. AUDITOR. - 2013. - № 11. - S. 36-41.
10. Sher, I.F. Bukhgalteriya i balans / I.F. Sher; per. s nem. - M., 1925.