Issue: № 4/2, 2020
Doi: https://doi.org/10.37634/efp.2020.4(2).4
The paper considers the existing theories of double entry, which took place at different historical stages of the existence of the accounting science. The main attention is paid to legal, economic, philosophical and balance theories. As a result of their analysis, it was found that the process of theoretical cognition of the double entry had natural character. Its formation began with the content definition of the economic phenomena's dual nature in the economic activity sphere. Scientists later tried to find out the causes of such phenomena and their impact on the double entry. In many cases such intentions didn't have a full scientific basis. In such studies visibility in the form of the economic phenomena's dual nature was perceived as the essence of economic activity, the basis of which, in reality, forms dialectically contradictory commodity production and property relations. Based on the analysis of concepts and paradigms for determining the place and role of double entry in accounting, it is established that double-entry bookkeeping forms the essential basis for the emergence and development of double accounting at the entire stage of its existence and transformation into a modern accounting system. At the appropriate scientific level with using the philosophical and general scientific approaches it is substantiated that the double entry is conditioned by the economic phenomena's dual nature in the economic activity sphere, the essence of which is a dialectical contradiction inherent in commodity production and property relations. It is concluded that the double entry performs the lead methodological function in the accounting system and can't be equated to such elements of the accounting method as documentation and inventory, valuation and calculation, accounts, balance sheet and reporting.
Keywords : double entry theory, accounting, economic facts, accounting methods, commodity, property, capital, commodity's dual nature, double entry
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