Financial outcome in accounting

Henryk Ronek

Abstract


Financial outcome is calculated in the accounting system of enterprises and institutions. We can say the need for achieving and division of financial outcome was the reason for establishing accounting. The whole accounting and financial outcome play different roles in a capitalist economy as well as in the central planning.

Keywords


profit; loss; costs; accounting system; capitalism; central planning

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References


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DOI: http://dx.doi.org/10.17951/h.2013.47.1.133
Date of publication: 2015-07-23 22:45:21
Date of submission: 2015-07-04 21:09:32


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