Practical guidelines in accounting or how commercial books were "kept" in the early XX century

As a reflection of the economic reality, accounting, through its specific methods, provides an opportunity to obtain information about the condition and movement of specific objects, an integral part of the property of the enterprise. The information received from the accounting, serves as a basis for outlining guidelines for the development of the economically separate reporting unit. This study presents the importance of accounting manuals. It is considered that through them the accounting activity is presented, described, substantiated and explained.