THE DOUBLE ENTRY AS THE BASIC LAW OF ACCOUNTING: CRITICAL ESSAY
S.V. Kolchugin
Novosibirsk State University of Economics and Management, Kamenskaya str., 56, Novosibirsk, Russia, 630099
Keywords: бухгалтерский учет как научная дисциплина, закон двойной записи, двойная запись как элемент метода бухгалтерского учета, двойная запись как принцип бухгалтерского учета, история бухгалтерского учета, теория бухгалтерского учета, accounting as a scientific discipline, the law of double-entry, double entry as element of the accounting method, double entry as principle of accounting, history of accounting, accounting theory
Abstract
The article analyzes the double entry as «the basic law of accounting». Recognition of double-entry as «law» is characteristic of the initial stage of formation of accounting as a scientific discipline. The presence in the structure of accounting theory law of double entry is allowed to declare accounting as science. Despite the fact that in the digraphical accounting methodology, each business transaction can be reflected by double entry, the existence of a double-entry law remains unproven. At the later stages of the development of accounting, a double entry was recognized as an element of the method, and, subsequently, a principle (postulate) of accounting. The author’s opinion is given in the article, according to which a double entry is a law that is derived from the system of axioms.
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