Functional Purpose and Approaches to Building Account Plans in the Historical Retrospective
The contents and function of the account plan in the organization of accounting, principles of systematization of classification groups of accounts in it are disclosed. The historical origins of the plan of accounts in accounting science and its evolution are presented. The key factors of influence on the principles and basic principles of constructing an account plan at different historical stages of accounting science are analyzed. The reasonableness of the scientific classification of accounts and disadvantages when forming accounts in the historical past has been analyzed.