Accounting and Financial Reporting in Railway Transport. Textbook. Part 2
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The textbook “Accounting financial accounting for railway transport” in two parts was prepared in accordance with the federal state educational standards of higher education of undergraduate and graduates in the direction of “Economics” and the working programs of the Rut (MIIT) in the disciplines “Accounting for railway transport” and “Accounting financial financial financial financial Accounting . The textbook sets out the conceptual foundations of accounting, equally significant for economic entities of all organizational and legal forms and areas of activity, while special attention is paid to the current accounting system in railway transport. The second part of the textbook discusses: accounting of settlements with personnel, on -farm calculations and calculations on taxes and fees, accounting for equity, assessment reserves and assessment obligations, accounting of income and expenses, accounting for off -balance accounts. The stages of the accounting process and the procedure for reflecting information in accounting financial statements are described. The textbook is intended for undergraduate and master"s students studying in the direction of Economics. It can be useful to students, graduate students, teachers, scientific and practical workers
Author:
Author:Makeeva Elena Zakharovna
Cover:
Cover:Hard
Category:
- Category:Business & Money
ISBN:
ISBN:978-5-907244-90-0
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