Keywords: accounting, theory of accounting, theory of knowledge, theory of law


The article is devoted to topical issues of accounting theory as a science. Considerable attention is paid to its place in the system of various economic theories and to its relation in the modern world. The theory of accounting is the basis of the creation and adjustment of the accounting system at the enterprise. This is an understanding of such important concepts as: the subject and method of accounting, the system of accounting accounts, the purpose and formation of estimates in accounting, the definition of costing methods, the correctness of registration of economic transactions with primary documents and their generalization in accounting registers, the correctness and necessity of conducting an inventory to control preserving the property of the business entity, understanding the basics of financial reporting. Therefore, the main source for making effective management decisions within the enterprise is the initial information from all its structural divisions. Important importance should be attached to the meaning and types of theories of various fields of activity. The development of economic and accounting theories proves their interrelationship and necessity for economic life, which is an integral part of human existence. Constant comparison of concepts, theories, research methods, accounting standards at all stages of its development with modern approaches to the organization and methodology of the accounting system will provide an opportunity to predict and improve its transformation in the future. For the constant improvement of accounting, its theory, organization and methodology, it is necessary to reveal and expand their scientific potential in the economic scientific environment. Non-acceptance of accounting as a science by many scientists of other specialties requires constant proof and support of such recognition. The study of the main aspects and features of accounting, its theories will provide an opportunity to find out what exactly contributed to the formation and development of accounting science, the formation, improvement, definition and justification of the elements of the accounting system. Knowledge of the historical development of accounting theory, the legislative framework, and the works of scientists are necessary to avoid mistakes that occurred in the past, but not to be repeated in the future. At the same time, there is a need to study sociological, legal, managerial, and economic aspects of research. This will make it possible to find out how accounting theories developed along with other economic theories during certain periods of the development of society, stages of knowledge accumulation and processing, creation of technologies and changes in information needs.


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