A Contemporary View On The Use Of Matural Resources As A Socio-Economic Phenomenon

Marina Baldzhi

Business & Management Compass, 2010, issue 1, 27-38

Abstract: The article presents the work and the principa l scientific achievements of Prof. F. Belmer, Prof. V. Gerilovski, Prof. B. Boychev, Assoc. Prof. Iv. Videv, Prof. M. Bazlyankov, Assoc. Prof. N. Gradev, all of whom were heads of the Department of Accountancy at UE – Varna for the respective period of tim e. In their manuals, monographs, studies and articles there are presented important theoretical formulations in the area of accounting theory, the assessment of assets and liabilities, the calculation of prime cost, the system of accounts and double - entry bookkeeping as well as the analysis of economic activity. Of particular academic value to us are some of the first manuals in accounting in Bulgaria, which put forward improvements in the accounting of the various objects and economic operations in the ent erprises of the different branches of the economy and the public sector.

JEL-codes: Q00 R20 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:journl:y:2010:i:1:p:27-38

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