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Електронний архів Житомирського державного технологічного університету

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Title ??????? ??????????????? ??????: ?????? ? ????????
Accounts: Theory and Practice
 
Creator ?????????, ???????? ????????
Borymska, K.P.
 
Subject ??????? ??????????????? ??????
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accounts
classification of accounts
synthetic accounts
subaccounts
analytical accounts
chart of accounts
working chart of accounts
integrated codifier of accounts
 
Description ?????????? ?????????? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ????????????? ??????? ?????????? ? ????????????
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Thesis is dedicated to grounding of the theoretical principles and developing of the
practical recommendations towards the improvement of the order of accounts? forming and applying as an element of its method. The content of the ?accounts? concept has been specified in the dissertation thesis. The functional purpose of accounts has been expanded on the basis of which it has been suggested that they should be identified as models of reflecting the information concerning internal and external environment of a company. Ways of improving the Ukrainian Chart of Accounts have been outlined in the part of the recommended content as well as grounding of the significance of developing parallel systems of analytical accounts for each synthetic account or subaccount.
The system of principles of developing the working chart of accounts has been suggested. The classification of accounts and chart of accounts has been improved. The possibilities of computer software in providing the necessary analytical information have been determined. The integrated codifier of accounts has been worked out which is the recommendation for compiling manuals adapted to the specific users? requests and companies? possibilities.
 
Date 2016-02-16T11:50:15Z
2016-02-16T11:50:15Z
2010-02-08
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/934
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
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