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.
The article revealing the basic foundation of basic theories of balance in terms of the duality
mapping of financial and economic operations methodological procedure that duality mapping
providing information on accounts, generates data on household products and a source of
education for the balance of generalization. The article presents a control and economic
importance of double entry system of accounting, arguing that the dominance of certain priorities
in his study at different stages of historical development of accounting systems.
The essence and meaning of double entry, a system of knowledge about this method of
accounting. We study different version interpretation origin, formation and evolution of
double entry accounting, its position in accounting theories. Substantiated needs in-depth
study of the double-entry in order to apply this knowledge in the development of
contemporary paradigms of accounting. The study formulates a view to the formation of
scientific and practical significance of double entry.