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Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
?????????????? ??????? ?????????? ????????????
Documenting of the process of making reserves (provisions) in accounting |
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| Creator |
???????, ?.?.
?????????, ?.?. Kozlova, M.O. Parkhomchuk, O.O. |
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| Subject |
????????? ?????????????? ????????
?????? ?????????? ??????????? ?????????????? ? ??????????????? ?????? |
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| Description |
???????? ??????????? ?????? ?? ????????????? ??????????? ?????????? ??????????????? ????????? ??? ????? ???????? ? ???????? ?????? ?????????????? ????? (?? ?????????? ? ????? ???????? ??????? ?? ??????? ????? ????????), ? ???? ????? ??? ????????????: ????????? ???????? ?????? ?? ????????. ?????????? ??????????? (????????? ??????? ??????????????? ??????) ??????? ??? ?????????? (????????????) ??????? ? ????????? ?????? ???????? ??? ?? ??????? ??????????????? ?????? ????????-????????? ??? ??? ???? ? ???? ????? The theoretic approach towards transforming the appropriation of source accounting document for the group of subject dependant facts of business activity (those not connected with the cash flows and other resources flows) and also for reserving has been disclosed in the article: the source document shows. the consequence of accountants? implementation (being the subject of making accounting entries) of the decision on forming (using) the reserve and verifies the moment of input into the accounting system the subject dependant fact of business activity or the changes in its state |
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| Date |
2016-10-12T11:21:31Z
2016-10-12T11:21:31Z 2012-04 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/5048
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| Language |
uk
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| Relation |
?????? ????: ?????: ?????????? ?????;1(59) ?.1
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| Publisher |
????
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