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Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
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Accounts: Theory and Practice |
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| Creator |
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Borymska, K.P. |
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| 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 |
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| Description |
?????????? ?????????? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ????????????? ??????? ?????????? ? ???????????? ???????? ??????????????? ?????? ?? ???????? ???? ??????. ? ?????????? ???????? ????? ??????? ???????? ??????????????? ???????. ????????? ????????????? ??????????? ????????, ?? ?????? ???? ????????????? ????????? ?? ?? ?????? ???????????? ?????????? ??? ????????? ?? ???????? ?????????? ????????????. ??????????? ??????? ????????????? ????? ???????? ??????? ? ??????? ??????????????? ??????????? ?????????? ?? ????????????? ?????????? ???????? ??????????? ?????? ??????????? ???????? ??? ??????? ???????????? ??????? ?? ??????????. ????????????? ??????? ????????? ???????? ???????? ????? ????????. ???????????? ???????????? ???????? ?? ?????? ????????. ????????? ?????????? ???????????? ??????? ? ??????? ?????????? ??????????? ??????????. ?????????? ???????????? ??????????? ????????, ?? ? ????????????? ??? ?????????? ??????????, ??????????? ?? ?????????? ??????? ???????????? ? ??????????? ???????????. 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. |
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| Date |
2016-02-16T11:50:15Z
2016-02-16T11:50:15Z 2010-02-08 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/934
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| Language |
uk
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| Relation |
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| Publisher |
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