The Components of Economic Record and the Research Object of Accounting

This study approaches issues of economic evidence and radiographs the three concepts through which can be defined the accounting object: juridical conception, economic conception, financial conception. At the same time, it researches the principles and specific procedures accounting method, ascertaining that besides specific procedures only accounting also it is appealed to general procedures for all disciplines, as well common procedures also other economic disciplines. The used method for this research is a meta-analytic one.The conclusion is that, for increasing the confidence in unalterable image (registered data in time, concrete and complete information, accounting according with juridical base, applying with honest-minded of the economic-accounting rules and procedures), has to work according with principles and procedures