Theoretical and practical aspects of the annual close of the accounts

Vesela Bandakova ()
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Vesela Bandakova: University of Economics Varna, Bulgaria

Economics and computer science, 2022, issue 2, 52-66

Abstract: The purpose of this article is to study the problems arising at the stage of the annual closure. The object of the study is both the theoretical formulations and the practical aspects of the annual closure of accounts. An attempt is made to consider the stages of completion in their completeness and comprehensiveness, which determines the originality of the study. The methodology proposed in the study for annual closure of accounts, could, after some adaptation, be applied in real practice. The practical applicability of the results of the study is for accountants that have to choose the appropriate methods to close their accounts.

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:kab:journl:y:2022:i:2:p:52-66

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