THEORETICAL AND PRACTICAL ASPECTS OF USAGE OF THE SINGLE-ENTRY ACCOUNTING SYSTEM

Iluta Arbidāne, Antra Ķīkule

Abstract


In accounting, it is possible to use a single-entry system or a double-entry system, but in order to obtain all the necessary information to analyse the economic processes, the choice of the system shall be evaluated in accordance with the legal requirements and the particular field of entrepreneurship. At present, the application of the single-entry system in accounting is defined most unclearly, because the choice of an accounting system does not always depend on the criterion – turnover (as stated in the legislation); its formation structure is more important.One of the research tasks is to investigate views of practicing bookkeepers in Latvia on the suitability of application of the single-entry system in accounting for individual entrepreneurs. In accordance with the inquiry results and the analyses, the research objective is to state the most problematic issues of accountancy and suitability of application of the single- entry system in accounting of different kinds of economic activity.

Keywords


a single-entry accounting system; a double-entry accounting system

Full Text:

PDF

References


Gada pārskatu likums. LR Augstākās padomes 1992.g. 14.okt.likums. Ziņotājs, 12.11.1992

Komerclikums. LR saeimas 2000.gada 13.aprīļa likums [tiešsaiste]. [atsauce 2010.gada 25.aprīlis]. Pieejas veids: http://www.likumi.lv/doc.php?id=5490

Noteikumi par grāmatvedības kārtošanu un organizāciju. LR MK 2003.g. 23.okt. noteikumi. Latvijas Vēstnesis. 2003.g. 29.okt. NR.151

Par grāmatvedību. LR Augstākās padomes 1992.gada 14.oktobra likums [tiešsaiste]. [atsauce 2010.gada 2.maijs]. Pieejas veids: http://www.likumi.lv/doc.php?id=66460

LGS Finanšu pārskatu sagatavošanas pamatnostādnes. Vēstnesis 12.02.2004 Nr.23

LGS Pamatlīdzekļi. Vēstnesis 28.12.2005 Nr.208

LEIBUS, I. Individuālā uzņēmēja grāmatvedība un nodokļi. – 3.izd. Rīga: Lietišķās informācijas dienests, 2008.36.lpp.

LISJONOKA, N. Grāmatvedības kārtošana vienkāršā ieraksta sistēmā. Uzņēmēja biļetens. 2007. 18(122), 4.-30.lpp.




DOI: http://dx.doi.org/10.17770/lner2011vol1.3.1804

Refbacks

  • There are currently no refbacks.


Copyright (c) 2016 Iluta Arbidāne, Antra Ķīkule



This journal is distributed with an international license:

Creative Commons Attribution 4.0 International License