Regarding the logical axis when configuring an individual chart of accounts of juridical non-profit entities  Cover Image

За логическата ос при конфигурацията на индивидуалния сметкоплан в юридическите лица с нестопанска цел
Regarding the logical axis when configuring an individual chart of accounts of juridical non-profit entities

Author(s): Atanas Atanasov
Subject(s): Economy
Published by: Стопанска академия »Д. А. Ценов«
Keywords: individual chart of ac­counts; accounts; juridical non-profit entities; amalgamations; foundations

Summary/Abstract: Within the paper presented, the logi­cal axis in the configuration of the individual chart of accounts of ju­ridical non-profit entities is explored. An analysis of its specifics is per­formed. An attempt to create an in­dividual chart of accounts is made, outlining the main similarities and differences between that used in business organizations. The role and the meaning of the chart of accounts within the accounting process of the enterprises studied are explained. A conclusion is reached that the composition of an individual chart of accounts for juridical non-profit entities is a substantial part of ac­counting policy and an important element in the organization of ac­counting for them. In addition, this is a premise for the establishment of a harmonious and adequate accounting system for timely, full coverage of property and the financial status of these enterprises in a static and dy­namic aspect.

  • Issue Year: 22/2012
  • Issue No: 2
  • Page Range: 7-20
  • Page Count: 14
  • Language: Bulgarian