ACTIVE-PASSIVE ACCOUNTS IN THE METHODOLOGY OF ACCOUNTING
Abstract and keywords
Abstract (English):
Th e article considers the problem of active-passive accounts in theory and methodology of Russian accounting. On the example of the materialistic theory of two classes of accounts, in which there are no active-passive accounts, proves the possibility of constructing a consistent accounting theory. Th e theoretical inconsistency of introducing active-passive accounting accounts into modern theory and practice is proved. In conclusion, a new defi nition of active and passive accounts is given from the standpoint of the formal-axiomatic accounting theory.

Keywords:
active-passive accounts; active accounts; passive accounts; accounting theory; accounting methodology; history of accounting
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