FORMS OF ACCOUNTING, THEIR ESSENCE AND STAGES OF HISTORICAL DEVELOPMENT
DOI:
https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp242-245Abstract
This article analyzes the forms of accounting, their essence, and historical development stages. Forms of accounting refer to specific methods and procedures of maintaining accounting records. Historically, accounting evolved from simple log forms to journal-order, memorial-order, and fully automated systems. The article discusses the characteristics, advantages, and drawbacks of each form and emphasizes the influence of modern information technologies.
Keywords:
accounting forms journal-order memorial-order automation historical development information technologiesReferences
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