Having proclaimed that as object of the account not values, but their cost act, Besta put forward the theory of fund which became well-known. The fund — is the total amount of cost enclosed in the enterprise. The fund consists of the separate
Specificity — it is necessary to distinguish organizational and specificity. The first finds expression in system of accounts, the second — in administrative structure of the enterprise; and the administration through the first structure operates the second.
Dokumentirovannost — each fact of economic life has to be issued by the document, out of documents there is no economic process, there is no accounts department. Non-compliance with this principle destroys information structure of the enterprise.
But the analysis of a ratio of balance and the report on losses and profits is much more interesting than it. For it the first — a consequence of the second, and the report has to be considered, according to Dzapp, as the central category of accounting.
* One authors considered that the analytical account follows from synthetic (I. F. Cher), others — on the contrary (N. A. Blato. Ponti paid attention that both of these branches of the account can have independent, parallel value. A. P. Rudanovsky adhered to the same look.
Being the positivist of spenserovsky sense, Besta treated the account in the spirit of Willa's traditions, as an organism of economy, as the developing organism, and accounts — as its bodies. Direct accounts fix structure of concrete values while derivatives reflect the total amount of fund and results of economic activity. On direct elementary accounts of record are reflected as on active, in derivatives — as on passive.
It is important to emphasize that according to Dzappa, an asset — it is not simple enterprise assets, but resources intended for receiving profit, therefore, we can characterize it as expectation of future profits.
registration. Regarding the general - treatment of accounting of Pisani it is very close to Besta, interpreting, however, accounting not as an organism, and as the mechanism, i.e. the first considered that the accountant opens and describes objectively existing categories, and the second believed that the accountant them just as the engineer invents cars.
** V. Dzhitti believed that integrated values are the reason differential, otherwise, the asset is the reason, and a passive — a consequence. L.I. Gomberg and many other accountants will claim opposite.
At all variety of views the Italian school can be as a unit. Her representatives are united by purposeful substantial treatment of the main categories of our science. Even distinctions between legal (Tuscan schools and economic (Venetian schools the directions are insignificant. Both Tuscans, and Venetians in the spirit of lombardsky school considered the account as remedy (function) of management, only the first treated the account purposes as management of people, and the second — as resource management — the values participating in economic process. In the latter case the account turned into science about control of activity.
accounts on which receipt and leaving are carried out at the same price, for example the account of Cash desk; accounts in which receipt is reflected at one price, and leaving — on another, for example the account of Goods. The second group of accounts assumes mixture in the accounting of the movement of material values with financial result.
Accounting of expenses and accounting of finished goods. The economic treatment of accounting assumed allocation of the accounting of expenses and accounting of prime cost of finished goods and services in the center of researches of a registration perspective. So it is considered that the main merit of Kursel-Senel consists in development of the doctrine about the accounting of expenses and accounting. Anybody to it it is full and comprehensive did not formulate distinctions between the accounting of expenses and calculation of prime cost, emphasizing that the second is the purpose of the first. Not incidentally he wrote that the knowledge of prime cost of all subjects and services "has to be the basis of all calculations, all reasons on which it (the businessman — Ya. S.) will base the actions: