ACCOUNTING

OLIYNYK Yana ¹

¹SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/

The system of accounting: questions of terminology

The author outlines the problem generally and shows its connection with the scientific theories and views within the framework of which accounting is regarded as a system; analyzes the latest researches and publications; and systematizes modern scientific views and generalizes conclusions as to the notion of ""system of accounting”.

Keywords:

OLIYNYK Y. . The system of accounting: questions of terminology / Y. . OLIYNYK // Фінанси України. - 2011. - № 5. - C. 112-118.