Logical works in the hypotheses of funds and credit, as per the particular of the examination object, are portrayed to be diserse and many-leveled.

The meaning of entirety of the affordable relations shaped during the time spent arrangement, dispersion and use of accounts, as cash sources is broadly spread. For instance, in “the overall hypothesis of funds” there are two meanings of accounts:

1) “…Finances reflect affordable relations, arrangement of the assets of cash sources, during the time spent dissemination and rearrangement of public receipts as per the appropriation and utilization”. This definition is offered generally to the states of Capitalism, when money product relations increase all inclusive character;

2) “Funds speak to the development of concentrated promotion decentralized cash sources, practical relations generally with the conveyance and utilization, which serve for satisfaction of the state capacities and commitments and furthermore arrangement of the states of the enlarged further creation”. This definition is brought without demonstrating the climate of its activity. We share mostly such clarification of accounts and think practical to make some determination.