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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
??????????? ????? ??????? ??????????????? ??????
Progressive form of accounting |
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| Creator |
??????, ?.?
Laychuk, S.M. |
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| Subject |
????? ??????? ??????
??????????? ????? ??????? ?????? form of accounting progressive form of accounting |
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| Description |
?????????, ?? ?????? ? ???????? ????????? ???????????? ??????????? ?????? ? ???????????? ???????? ??????????, ???????????? ????? ??????? ??????????????? ??????, ???? ????????? ???????????. ?????????? ??????? ???????? ????? ??????? ??????????????? ??????, ?? ?????????????? ??????????????? ?? ????????????? ? ???????, ?? ?????? ?? ???. ???????????, ?? ??????? ? ????????????? ???? ??????? ???????????????? ?????? ????????? ????????? ????????? ????????? ????????????, ???????????? ??????????? ????????, ?????????? ?????? ??????????, ?? ???????? ??????, ????????? ??????????? ?? ?????????? ????????? ?????? ? ?????????, ?????????????? ???????? ?????? ??????, ? ????? ????????????? ???????????????????? ?????????????? ??????? ??? ??????????? ? ????????????? ?????????????? ?????. ????????? ?????? ???????????? ????? ??????? ??????????????? ?????? ??? ??????????? ? ???????? ?????? ??????????????.
The article stipulates that one of the important preconditions of the rational accounting organization is the use of the most effective and progressive accounting form, as well as its technical support. The modern paper forms of keeping accounting records used by companies and organizations in Ukraine as well as the requirements towards them have been researched. It has been emphasized that the necessity of improving the form of accounting is caused by the overall development of the economy, by growing complexity of economic relations, increasing the volume of information subjected to registration, companies transition to the International Financial Accounting and Reporting Standards (IAS/IFRS) as well as by improvement of accounting practices and the introduction of high-performance computers for computations automation. The specific features of the progressive form of accounting for businesses under current economic conditions have been determined. |
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| Date |
2016-04-13T06:27:19Z
2016-04-13T06:27:19Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2775
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(29)
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| Publisher |
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