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PROBLEMS OF MODERN ECONOMICS, N 3 (59), 2016
ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE
Morozova T. V.
Assistant Professor, Chair of Accounting and Taxation, G.V. Plekhanov Russian Economic University (Moscow), PhD (Economics)

Developing of the accounting working plan for communication with non-typical correspondences: methodological and practical aspects (Russia, Moscow)
The article summarized the practical experience and describes the methodological justification for non-typical correspondences of synthetic accounts within the development of the Accounting Working plan of small-scale enterprises. The author provides a definition, defines the aims and the tasks of developing non-typical correspondence of synthetic accounts, and discusses the body of factors that produce a significant impact upon the professional judgement of specialists in the sphere of small-scale business — the people who are responsible for the accounting process
Key words: small-scale enterprise, accounting plan, non-typical correspondences, non-standard transfers, professional judgement
Pages: 104 - 107



Литература
1. Соколов Я.В. План счетов и реформирование бухгалтерского учета // Бухгалтерский учет — 2000. — № 2. — С. 38-41.
2. Пятов М.Л. План счетов: нужны ли перемены // Бухучет в сельском хозяйстве — 2010. — N 6 — С. 46-50.
3. Бакаев А.С. Об отдельных вопросах разработки нового Плана счетов бухгалтерского учета // Аудит — 2015. — № 3. — С. 21–23.
4. Пособие по МСФО для профессиональных бухгалтеров. МСФО (IAS) 16 «Основные средства» / PriceWaterhouseCoopers, [2007] — URL: http://minfin.ru/common/upload/library/2007/06/um_ias16.doc (дата обращения 10.07.2016 г.).
5. Агеева О.А. Методология обеспечения единства бухгалтерского учета и отчетности: Автореф. дисс. на соискание ученой степени доктора экономических наук. /Государственный ун-т управления. — М., 2008.

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