Real sector of economics: property accounting at enterprises. Normative and tax regulation

The article considers property in its various forms, which is the basis of any socio-economic system. Regardless of which economic system dominates in a given society, regardless of the type of economy and form of management, there is always a certain basic economic factor that underlies the functioning of the economic system and postulates the rules for conducting economic activities. This factor is property. In this article we consider the accounting of property at enterprises in the context of accounting for business transactions related to their property and regulatory legal regulation.