Znaki i kody rachunkowości w procesie komunikacji
Accounting signs and codes in the communication process

Summary/Abstract: The article shows accounting as a system of signs, i.e. codes in the process of communication. It provides examples of accounting signs and codes in paradigmatic terms as groups of potential signs series and in syntagmatic terms as combinations of signs based on extension. Next, the communication process in accounting is presented in the graphic form, with special emphasis on the semantic triangle of designation.

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