| | | | 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)
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| | | 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 |
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