double-entry bookkeeping

The article deals with theoretical and methodological approaches and scientific reasoning
in revealing the nature and procedural direction of double-entry bookkeeping as a defining
element of the methodology that the determining effect on method of aggregating information
flow in the accounting system. Presented and summarized the views of scholars on the historical
background and the factors that led to the emergence of double-entry, the interpretation of its
content within the law, exchange, philosophical and book accounting theories.