Methodology and Concepts of Accounting
Please sign in so that we can notify you about a reply
This textbook presents two interconnected disciplines "Methodology of accounting and its interpretation" and "Concept of financial accounting and reporting" read by the authors in 2010-2011. At the St. Petersburg Trade and Economic Institute as part of the training of undergraduates "accounting, analysis and audit in the system of management of the organization" in the direction 080100.68 "Economics". The first part reveals the role of accounting in the modern economic life of society. The content of the basic principles of accounting is considered. Attention is paid to paradoxes generated by the methodology of accounting. The state of modern accounting policy is analyzed, and income and expenses as the basic elements of the modern accounting methodology are also considered. The second part of the textbook discusses the theories of accounting, their essence and information orientation, the concept, essence and principles of developing concepts of accounting and reporting, the role of accounting classifications in accounting concepts, accounting accounts as a mechanism of methodological support of the concept. At the same time, a general characteristic of the accounting concepts used in the country is analyzed, the main elements of the accounting concept in the conditions of planned-centralized methods of economic management are carried out, and the content of the modern concept of accounting and reporting in the Russian Federation is revealed. In addition, special attention is paid to semiotics in accounting and reporting
Author:
Author:Нечитайло Алексей Игоревич
Cover:
Cover:Hard
Category:
- Category:Business & Money
- Category:Fiction
ISBN:
ISBN:978-5-222-19934-3
No reviews found