Фінанси, облік, аудит та оподаткування

Permanent URI for this collectionhttp://er.nau.edu.ua/handle/NAU/52942

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Browsing Фінанси, облік, аудит та оподаткування by Subject "accounting"

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    Concepts of determination of financial results: current state and development prospects
    (National Aviation University, 2021-10-21) Zaderaka, Natalia Nikolaevna; Kyryk, Natalia Vitaliyivna
    The definition of financial result according to different concepts of profit and capital is considered. The direct dependence of the amount of profit on the concepts of capital support used in the preparation of financial statements is determined.
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    Documentation as a way to ensure quality accounting of payments to employees
    (National Aviation University, 2021-10-21) Afanasieva, Inna Ivanovna; Borovyk, Iryna Sviatoslavivna
    The modern role of payments to employees, their stimulating function is considered. The importance of documenting payroll calculations, which provides a system for managing information on labor costs, has been proven.
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    Features of cash accounting at the enterprise
    (Національний авіаційний університет, 2021-10-21) Ovsyuk, Nina Vasylivna; Burdeina, Yulia Igorivna
    The article considers topical issues of cash accounting at the enterprise. Theoretical bases of the organization of the account of money resources in cash desk and non-cash settlements at the enterprise are briefly resulted. The most widespread problems of the organization of the account and movement of money resources in the conditions of managing are investigated and defined. Ways to improve the accounting of cash at the enterprise are suggested.
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    Problems of accounting fixed assets
    (National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Mazurkevich, Elizabeth Gennadyevna
    Problems of accounting for fixed assets in market conditions have been identified. The role of fixed assets in ensuring the effective functioning of the business entity is outlined. The basic principles of the organization of the system of use of fixed assets are formulated.
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    Profit of the enterprise and features of its management
    (National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Kyryk, Natalia Vitaliyivna
    The company's profit is the main driving force of a market economy, a source of its own financial resources needed to ensure financial and economic activities.
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    The influence of depreciation of non-current assets on the formation of depreciation policy of the enterprise
    (National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Berezovskaya, Olena Olehivna
    The basic theoretical principles of accounting for depreciation of non-current assets are studied. The definitions of "depreciation " and "wearing out" of non-current assets are characterized. Depreciation methods and the essence of depreciation policy of business entities are outlined.