The Use of Active-Passive Accounts in the Accounting of Transactions Involving Counterclaims
The chart of accounts provides for maintaining active, passive and off-balance sheet accounts. Analysis of practical situations shows that some passive accounts are not purely passive, and some active ones are purely active. Such accounts are active-passive. The article aims to justify the need for...
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| Hauptverfasser: | , |
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| Format: | Artigo |
| Sprache: | Inglês |
| Veröffentlicht: |
Institute of Accounting and Finance
2023-09-01
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| Schriftenreihe: | Облік і фінанси |
| Schlagworte: | |
| Online-Zugang: | http://www.afj.org.ua/pdf/1003-zastosuvannya-aktivno-pasivnih-rahunkiv-pri-obliku-operaciy-iz-zarahuvannya-zustrichnih-vimog.pdf |
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