Historical stages of methodology of payments accounting formation
Economic Annals-XXI: Volume 117, Issue 11-12, Pages: 76-79
Citation information:
Novytska, N. V. (2011). Historical stages of methodology of payments accounting formation. Economic Annals-XXI, 11-12, 76-79. https://ea21journal.world/index.php/ea-v117-22/
N. V. Novytska
Historical stages of methodology of payments accounting formation
Abstract. In the article the main historical aspects of the formation of accounting methodology calculations are observed. The main scientific works that had influenced heavily on the economic opinion about account settlements with debtors and creditors from ancient times until today were reviewed and analyzed.
Keywords: History of Accounting; Receivables; Payables; Liabilities; Settlements
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