accounting theory

The materials of this article are a continuation of the published results in the publication in the previous issue, which provides a generalized comparison of the basic principles of building accounting and "traditional" econometric concepts. In this study, an analysis of the formulated methodological principles of the studied accounting (balance sheet) theory was carried out with an assessment of the methods of representation in the accounting system and the balance sheet generalization of the main objects and economic processes of the enterprise.

The content and subject orientation of accounting (balance) econometric theory are revealed, the level of substantiation of its use of macroeconomic approaches and mathematical apparatus as auxiliary means for increasing the reliability of quantitative measurement (quantification) of property and capital actually existing at a separate enterprise is assessed. The parameters and conceptual and methodological orientation of this development, presented by a new system of measuring values in the economy on the basis of accounting information, are studied.

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.