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.
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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