Please use this identifier to cite or link to this item: https://dspace.udpu.edu.ua/jspui/handle/123456789/10556
Title: Accounting organization and presentation of information on the current assets in the enterprise statement
Other Titles: Організація обліку та відображення інформації про оборотні активи у звітності підприємства
Authors: Demchenko, Tetyana A.
Mykhailovyna, Svitlana O.
Демченко, Тетяна Анатоліївна
Михайловина, Світлана Олексіївна
Keywords: current assets
accounting organization
primary accounting documents
balance
Issue Date: 2019
Publisher: Умань
Citation: Demchenko T. A., Mykhailovyna S. O. Accounting organization and presentation of information on the current assets in the enterprise statement. Економічні горизонти. 2019. № 1(8). C. 4–13.
Series/Report no.: UDC 658.787;
Abstract: It was established that current assets are a necessary component of the company property and require the development of an appropriate accounting system in order to provide timely information on the presence, movement and use of current assets of the enterprise. The organization of current assets accounting and presentation of information about them in the financial statements of an enterprise is complicated by the uncertainty and constant changes in the legal acts. In order to accurately present the inventory accounting of the enterprise, the accountants should timely show the economic operations on the receipt and movement of current assets in the primary accounting documents. Taking into account the direction and documentary registration of operations on the receipt and retirement of stocks, we have developed the chart of inventory behaviour at the enterprise, which clearly shows the formation of information of the accounts. The analysis of the current assets presentation in the financial statement of the enterprise has been carried out, taking into account the impact of changes since the date of the entry into force of the National P(S)A No. 1 “General requirements to financial statements”
URI: http://dspace.udpu.edu.ua:8080/jspui/handle/123456789/10556
Appears in Collections:Інститут економіки та бізнес-освіти

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