stage in the development of accountancy science“ Volume I, 2004,p. 33, Docent Trifon Trifonov, cites that “according to D. Dobrev, “...categories of monetary values... separately do not accomplish evaluated movements (economic turnover), except for their being placed in one unified functional entirety... as it is necessary for these forces to be drawn from their concrete material characteristic over one common denominator of the monetary-valuation enumeration” (as cited in Dobrev, D., Science of the separate economy, Printing House H.G.Danov, O.O.Society, Sofia, 1941, p. 108)”. Furthermore Docent Trifon Trifonov cites a colleague, (Yanakiev, R. 1971) who stated, “that when he makes a general historical review of evolution in world theory on business management relative to development in our country during the period 1900-1944, the author (Yanakiev) especially emphasizes the role of the founder of the Bulgarian Accountancy Science Professor D.Dobrev in the development of this theory.” R.Yanakiev justifiably stresses the contribution of the great Bulgarian economist in developing the ″financial-economic questions″ in management, ″although reference here is to an entire financial-accounting school for his successors, created by the notable scientist, quite undeservedly forgotten during Bulgaria's totalitarian government. The remarkable work ″Science of the separate economy″ (1941) of Professor Dobrev is marked also in the neoclassical interpretation of capitalist enterprise even by the pre-war Bulgarian political economists.″ Demostenov, S., “Theoretical political economy” part 1, Sofia, 1991, p. 343 (Bulgarian: Демостенов, С., Теоретическа политическа икономия, част 1, УИ, С., 1991, с.343) writes that “our review (neoclassical) of the separate economies,...should not be seen as „Study of the separate economy“, in our literature to this study there is already dedicated a specialist book by Professor D.Dobrev” Professor D. Dobrev knew only too well the neoclassical economics (marginalised school) and its European proponents, widely cited in his study of the separate economy. Approaching historically towards understanding of the separate enterprise, the author gives a systematic review of it as an ″instrumental unit, a constructive social element of organised human purposeful activities, at the base of which lies budget activity″ Main theoretical works “Theory and analysis of balances” Sofia (3 editions to 1946); Наука за балансите “Science of the separate economy” Sofia (2 editions 1941, 1946); Наука за отделното стопанство “Systematic Course in Accountancy” Sofia (6 editions 1928-1946); Систематичен курс по счетоводство “Manual for control, revisions and expertise in state enterprises” Sofia (1933); Контрола и ревизия на стопанските предприятия “Economics of company enterprises” (1949); Икономика на предприятието