Role of accounting principles in accounting and reporting
Автор: Varnakova G.F., Kalakova K.M.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Экономические науки
Статья в выпуске: 3-1 (54), 2021 года.
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Accounting, as a long-established discipline, is based on the principles on which the maintenance and organization of all accounting, as well as the formation of reporting, are based. Accounting is maintained by companies of all sizes and activities. It is mandatory and records the financial condition of the organization, its solvency, the condition of fixed assets, business activity, and so on. In this article, the principles of accounting have been divided into three categories, each of which fulfills its function and allows you to keep records and generate reports in full and in accordance with the norms of Russian legislation.
Accounting, bookkeeping, accounting principles, control, continuity, double entry
Короткий адрес: https://sciup.org/170188561
IDR: 170188561 | DOI: 10.24412/2500-1000-2021-3-1-37-39