System of accounts and double entry

Автор: Misharina K.V., Kondratkova V.S.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 11-2 (27), 2018 года.

Бесплатный доступ

The article deals with such questions as: Using what accounting principle can explain the decision of the Ministry of Finance in respect of the chart of accounts? Also considered is the question of why individual synthetic accounts are not reflected in the balance sheet? What are the rules of preparation and registration of the turnover sheet on the accounts of synthetic accounting? What are the disadvantages of the chess list?

Chart of accounts, financial statements, accounting, synthetic accounting, balance sheet, analytical accounting, turnover sheet, chess turnover sheet

Короткий адрес: https://sciup.org/140280660

IDR: 140280660

Статья научная