бухгалтерский учет

Organization and performing the inventory in an enterprise, in an organization

The article gives the analysis of the regulatory basis of accounting on the organization and performing the inventory in enterprises, in organizations. The most important issues to be paid attention to during the inventory to avoid non-productive costs are pointed out.

Peculiarities of accounting policy formation by using computer programs

The article describes some peculiarities of accounting policy formation by using computer software for accounting. The results obtained from the study by the example of the popular computer program for bookkeeping have shown that the accounting policy elements and methods of accounting are divided into some groups: realized in the program, unrealized in the program (before entering the program the information needs to be processed by hand), realized in the program (but in documents and not in the accounting policy) and accounting methods which cannot be realized in the program.

Desk02 theme