Issues of improvement of accounting theory and practice of accounting

Abstract

A deep characteristic of accounting accounts is given, their structure and close relationship with each other, with the elements of the accounting method and its objects, are revealed. The next important changes to the Moldovan Accounts Plan, which came into force and are subject to mandatory use from 2020, are presented in detail. These changes are critically examined and the mistakes made at the same time are shown, which hinder the knowledge and study of an important economic discipline and science. Also introduced and substantiated proposals for the improvement and use of accounting accounts in modern theory and practice of economic management.