scholarly journals ОБЛІК І АУДИТ ДОХОДІВ І ВИТРАТ ПІДПРИЄМСТВ В УМОВАХ ГЛОБАЛЬНИХ ВИКЛИКІВ

2021 ◽  
pp. 67-75
Author(s):  
Марина Сергіївна Татар ◽  
Ганна Михайлівна Ванярха
Keyword(s):  
Practical Significance ◽  
Accounting System ◽  
Net Income ◽  
Abstract Logic ◽  
Current Accounting ◽  
Trading Company ◽  
Global Challenges ◽  
Historical Comparative ◽  
Income Accounting ◽  
Research Analysis

Formulation of the problem. In the context of global challenges, enterprises operate in a dynamic, unpredictable external environment, so to ensure break-even conditions and increase profitability of the company requires a modification of the existing management system, the effectiveness of which, in turn, is determined by the level of accounting and analytical costs. types of activity of the enterprise, therefore improvement of the account and audit of incomes and expenses of the trading enterprises is actual, especially in the conditions of modern global challenges. The aim of the research is improvement the procedure for accounting and auditing revenues and expenses of commercial enterprises. The subject of the research is the system of accounting for enterprise income and expenses. The methods of the research: analysis, synthesis, abstract logic; historical, comparative and statistical, generalization and grouping; system-structural and functional. The hypothesis of the research. The current accounting system and audit procedure should be modified in accordance with the realities of existing trading companies in the conditions of their activity during modern global challenges. The statement of basic materials. The organizational provisions of accounting for costs and revenues by type of activity are analyzed and shortcomings in the existing practice of their accounting are identified on the example of one of the trading companies – JACQUARD LLC, measures to improve the accounting of costs and revenues by type of activity are identified. The task of auditing costs and revenues by type of activity of the enterprise, the audit plan and test questions of the auditor to verify the correctness of the organization of cost and income accounting and the results for the trading company. The originality and practical significance of the research  lies in the possibility of applying the proposals for improvement the accounting and audit of costs and revenues by type of enterprise activity. Conclusions and perspectives of further research. The research will improve the efficiency of accounting and auditing of costs and revenues, and timely and proper accounting will facilitate more effective management decisions in the process of generating net income, and the use of audit plans of costs and revenues will more accurately identify deficiencies in the organization and accounting of the enterprise

HISTORIOGRAPHY OF HISTORY OF THE STAVROPOL COSSACKS: KEY ASPECTS OF STUDYING THE REGIONAL COSSACK GROUP’S PAST

2021 ◽  
pp. 50-62
Author(s):  
K.A. Ushmaeva ◽  
◽  
A.S. Goncharov
Keyword(s):  
Comparative Method ◽  
Educational Institution ◽  
Practical Significance ◽  
Pedagogical Tools ◽  
Ideal Types ◽  
History Of ◽  
Historical Comparative ◽  
State Archives ◽  
Key Aspects ◽  
Economic Ties

This study is devoted to the study of relevant works on the history of the Stavropol Cossacks, works in the field of education of the Stavropol Cossacks as an independent Cossack group, trade, cultural and economic ties in the Stavropol Territory, spiritual life, language, culture, traditions and customs of the Stavropol Cossacks. Among modern studies in the history of the Stavropol Cossacks, the following topics stand out: military life and everyday life, folklore and song traditions, the movement for the revival of the Cossacks, as well as the current state and prospects for the development of Cossack organizations. The prospect of the development of pedagogical technologies based on the Cossack traditions of educating young people in Stavropol is highlighted as a separate topical topic. The relevance of the study lies in the need for a private study of the historiography of the regional Cossack group of Stavropol Cossacks in order to expand the scientific and pedagogical tools in the field of «Cossack studies». The practical significance of the study is expressed in the possibility of using the data of the article in the search for supporting material for teaching the "History of the Cossacks" in a higher educational institution (taking into account the regional specifics). The scientific novelty of the research is expressed in a new view of the Stavropol Cossacks as an independent Cossack group formed at the end of the XVIII century. The source base is represented mainly by archival data from the State Archives of the Stavropol Territory, data banks on archaeological, cultural and linguistic expeditions, sources of personal origin, the works of contemporary historians and directly the works of historians, whose studies formed the basis of the historiography of the history of the Stavropol Cossacks. The research methodology is based on the principles of historiographic comparative studies and comparative analysis of sources. Within the framework of the sociocultural approach, we rely on the following methods. Special-historical: the narrative method, the historical-comparative method, the historical-systemic method, the retrospective method. Sociological: document analysis, method of generalizing characteristics, method of ideal types. Culturological: comparative method, cultural-systemic method. Pedagogical: pedagogical interviewing, a method of studying and generalizing pedagogical experience.

FEATURES OF ACCOUNTING IN THE ORGANIZATIONS OF THE HOTEL SPHERE

2021 ◽  
Vol 4 (4) ◽  
pp. 111-115
Author(s):  
BATTIKH RONY ◽  
Keyword(s):  
Accounting System ◽  
Income Accounting ◽  
Management Reporting

The article reveals the essence of the organization of the income accounting system in the organizations of the sphere of hotel services. The author identifies the main forms of management reporting by responsibility centers. The article reveals the main expenses of hotel organizations.

The Rationality of Compiling a Forest Resource Balance Sheet

2021 ◽  
Vol 71 (4) ◽  
pp. 309-321
Author(s):  
Lijun Jin ◽  
Meng Lin ◽  
Guoshuang Tian
Keyword(s):  
Balance Sheet ◽  
Forest Products ◽  
Theory And Practice ◽  
Practical Significance ◽  
Accounting System ◽  
Forest Resource ◽  
Balance Sheets ◽  
Service Value ◽  
Supporting Effect ◽  
Resource Accounting

Abstract The existing forest resource accounting system is limited to the valuation of wood and forest products; the service value of the forest resource ecosystem is not yet included. This study adopts an empirical approach to studying the rationality and influencing factors of compiling a forest resource balance sheet (FRBS). An FRBS can systematically reflect the contribution of forest resources to the economy, ecology, and society in terms of both physical quantity and value quantity. A questionnaire survey was used to collect the data. We found that the determination and measurement of forest resource assets and liabilities and the calculation of the service value of the ecosystem had a supporting effect on the rationality of compiling an FRBS. This study expands the field and scope of forest resource accounting, facilitates the compilation of natural resources and government balance sheets, and presents the practical significance for the theory and practice behind the development of an FRBS.

scholarly journals ANALISIS PENGARUH ASPEK KEPERILAKUAN TERHADAP SISTEM AKUNTANSI (STUDI KASUS PADA PT. SINAR GALESONG PRIMA DI MANADO)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Wulan Mogontha ◽  
Grace B. Nangoi ◽  
Natalia Gerungai
Keyword(s):  
Decision Making ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Human Behavior ◽  
Accounting System ◽  
Behavioral Accounting ◽  
Trading Company ◽  
Behavioral Aspect ◽  
The Future ◽  
A Company

Accounting is information or, to be specific, accounting system. Accounting  System has important role in a company where the success of an accounting system depends on the human behavior as respond giving user. Therefore, there should be a necessary consideration regarding behavioral aspect in running an accounting system whereas be behavioral accounting is focusing on accountant’s and auditor’s decision making wether the system is run according to the company’s procedure and their objective as well. This research is aimed to analize the effect of behavioral aspect on accounting system run by PT Sinar Galesong Prima in Manado as a trading company. The method of analysis applied is multiple linear regression. The result of the conducted research shows that behavioral aspect (Attitude, Motivation, Perseption, Emotion) is not significantly affected the accounting system run by the company. It is expected that the company would give more concern, particularly to the behavioral aspect in applying the existing system so that in the future, the accounting system in the company could run effectively and efficiently according to the company’s objective.Keywords : Accounting System, Behavioral Accounting, Attitude, Motivation, Perpseption, Emotion.

scholarly journals FSBu 25/2018 “Accounting for Leases”   and IFRS 16 “Leases”: A comparative Analysis of Key Provisions

2020 ◽  
Vol 6 (6) ◽  
pp. 42-51
Author(s):  
V. S. Plotnikov ◽  
O. V. Plotnikova
Keyword(s):  
Structural Information ◽  
Balance Sheet ◽  
Financial Statements ◽  
Practical Significance ◽  
Accounting System ◽  
The Subject ◽  
The Cost ◽  
Lease Accounting ◽  
Comparative Description

The article is devoted to the problem of accounting reflection of rental relations, which has been the subject of discussion by professional accountants for more than 100 years. At present, more standards are devoted to this problem in world practice than to other accounting objects. Nevertheless, a number of issues remain unresolved. The methodological framework of the study is based on a comparative description of the provisions of IFRS 16 “Leases” and FSBU 25/2018 “Accounting for Leases” and includes a new institutional theory, Conceptual framework for the presentation of financial statements. The research methodology provides for the reclassification of balance sheet items, which allows for significant structural information regarding the reflection of rental objects. The analysis revealed the following differences in standards: the Russian FSBU 25/2018 unreasonably introduces accounting for leasing transactions into the financial lease accounting system; insufficiently convincingly and without proper evidence the issues of identification of financial lease accounting objects are covered. The prospective direction of accounting for financial leases is the possibility of reflecting the property transferred by the lessee as an element of the cost of financial capital, at the same time, the tenant’s long-term obligations should be recognized as existing obligations. The practical significance of the study is determined by the possibility of reducing the level of debt in the balance of the parties to the lease transaction.

scholarly journals PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP SISA HASIL USAHA (SHU) KOPERASI KOTA SUKABUMI

2017 ◽  
Vol 3 (2) ◽  
pp. 53
Author(s):  
Tria Rohmansyah ◽  
Sudarijati Sudarijati
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Technique ◽  
T Test ◽  
Net Income ◽  
Test Results ◽  
Net Profit ◽  
Quantitative Descriptive ◽  
Research Analysis

This research purpose how the influence of their own capital and loan capital of net income cooperative in Sukabumi City. This research is quantitative descriptive study using multiple regression analysis. The sampling technique used was purposive sampling where the sampling is based on certain criteria. From the established criteria, obtained 11 (eleven) sample cooperative in sukabumi city with the observation period of 2 (two) years for each sample cooperative. The research analysis tools using multiple regression analysis. Simultaneous hypothesis testing using the F and partial test using t-test with a probability level of 5 percent (0,05). F-test result explain that the own capital and loan capital Simultaneous have a positive and significant effect on net income cooperative. t-test results showed that the own capital have a positive and significant effect on net income. While loan capital is not have significant impact on net income cooperative in Sukabumi City.Key words : Equity, Loan Capital, Net Profit Margin

scholarly journals Accounting for non-current assets in budgetary institutions: problems and solutions

Ekonomika APK ◽  
2020 ◽  
Vol 314 (12) ◽  
pp. 22-28
Author(s):  
Mykhailo Prodanchuk ◽  
Yuliia Bezdushna
Keyword(s):  
Information Technology ◽  
Internal Control ◽  
International Standards ◽  
Practical Significance ◽  
Accounting System ◽  
Basic Principles ◽  
Scientific Methods ◽  
Budgetary Institutions ◽  
Problems And Solutions ◽  
General Scientific

The purpose of the article is to identify problematic aspects of accounting for non-current assets and to suggest their solutions using information technology and documentation. Research methods. The methodological basis of the study is a systematic approach to the study of the processes of reflection of non-current assets in the accounting of budgetary institutions. The epistemological method is used to clarify and deepen the meaning of the concept of "non-current assets". Analysis, synthesis, induction, deduction, abstraction, idealization and generalization, as general scientific methods of cognition, are used to develop the basic principles of the theory, methodology and organization of accounting for non-current assets. Bibliographic and bibliometric types of analysis provided identification of trends in the theory and methodology of accounting, as well as problematic aspects of non-current assets. The method of formalization made it possible to make suggestions on how to solve the problematic aspects of accounting for non-current assets. Research results. Identifying of problematic aspects in the accounting for non-current assets of budgetary institutions allowed to offer options for their solution, which will deepen the informativeness of accounting and reporting data and ensure their accuracy, reliability and comparability. Improving the accounting aspects of the reflection of non-current assets will also help increase the effectiveness of internal control (including inventory), and thus their management in budgetary institutions. Scientific novelty. Theoretical and practical provisions for accounting for non-current assets of budgetary institutions are improved. Ways to improve the accounting and internal control of non-current assets for the needs of management in budgetary institutions are proposed. Practical significance. In order to bring the national accounting system in line with international standards and in accordance with the needs of management, it is proposed to improve the reflection in the accounting of non-current assets of budgetary institutions through the use of information technology and documentation. Refs.: 11.

scholarly journals ТЕОРЕТИКО-МЕТОДОЛОГІЧНИЙ БАЗИС СОЦІАЛЬНО-ЕКОНОМІЧНОЇ ВЗАЄМОДІЇ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ В УМОВАХ ГЛОБАЛЬНИХ ВИКЛИКІВ

2021 ◽  
pp. 37-49
Author(s):  
Марина Сергіївна Татар
Keyword(s):  
Theoretical Aspect ◽  
Comparison Method ◽  
Axiomatic Approach ◽  
Practical Significance ◽  
Methodological Basis ◽  
Historical Method ◽  
Global Challenges ◽  
Economic Interaction ◽  
Logical Method ◽  
Business Entities

Formulation of the problem. Modern global challenges and imbalances necessitate cooperation in new realities, change the interaction nature to counter global challenges by activating the most effective forms, methods, types and mechanisms of interaction and creating a new values philosophy and motivational guidelines for socio-economic interaction. The processes of socio-economic uncertainty of economic prospects in the context of global challenges require the formation of  theoretical and methodological basis for the economic entities interaction. The aim of the research is formation of theoretical and methodological basis for economic entities socio-economic interaction in the context of modern global challenges. The subject of the research is theoretical aspect and methodological aspect of business entities socio-economic interaction in global challenges context. The methods of the research: historical method, methods of verification of theoretical positions (morphological analysis of the content and interrelation of categories, principles and laws, assessment of historical facts to theoretical hypotheses), methods of analysis and synthesis, induction and deduction, logical method (hypothetical and axiomatic approach), comparison method. The hypothesis of the research. In the context of global challenges, it is necessary to change the nature of interaction, for which it is necessary to form a theoretical and methodological basis for such interaction and determine the directions of necessary changes in interaction. The statement of basic materials. Within the epistemological field of research, the definitions of "interaction" as social, economic, philosophical, psychological and managerial categories are analyzed. The providing subsystems of business entities social and economic interaction in the conditions of global challenges are determined, among which the normative and legal, financial, logistical, personnel, informational, logistic, infrastructural, psychological, scientific, institutional, organizational supporting subsystems are singled out and characterized. Within the content (paradigmatic and methodological) basis of the research, it is proposed to distinguish the paradigmatic provisions of socio-economic interaction and the methodological basis of business entities socio-economic interaction research in the context of global challenges. The originality and practical significance of the research. The research of business entities socio-economic interaction in the context of global challenges includes four interrelated blocks – theoretical and explanatory basis of interaction, content (paradigmatic and methodological), applied and managerial basis of interaction, which complex covers possible interaction aspects. Conclusions and perspectives of further research. The article considers the theoretical and methodological basis of business entities interaction during global challenges, within which the implementation of the relevant logical blocks is proposed. Within the framework of further research it is planned to develop an applied basis of interaction, which will provide a diagnostic and prognostic field of socio-economic interaction in the context of global challenges and modeling of of business entities socio-economic interaction, as well as management basis of interaction of business entities, which will provide a sequence of management stages of the socio-economic interaction process and determine the interaction effectiveness in global challenges.

scholarly journals Students of Katerynoslav Institute of Public Education in the context of the totalitarian system formation

2020 ◽  
Vol 3 (1) ◽  
pp. 70
Author(s):  
Oleksandr Kоmarnitskyi ◽  
Liudmyla Kоmarnitska ◽  
Iryna Zavadska
Keyword(s):  
Public Education ◽  
Scientific Work ◽  
Theoretical Research ◽  
Practical Significance ◽  
Youth Workers ◽  
Student Body ◽  
Financial Situation ◽  
Political Activities ◽  
Wide Range ◽  
Historical Comparative

The purpose of the article is to show the formation of the student body of Katerynoslav Іinstitute of Public Education (КІPE) relying on the legacy of the predecessors and the existing sources; to highlight educational, scientific and socio‑political activities of КІPE students; to reveal their financial situation. Research methods: historical-genetic, historical-comparative, historical-typological, problem-chronological. Main results and scientific novelty: the main characteristics of the student body are comprehensively presented, the educational, scientific and socio-political activities of КІPE students are analyzed for the first time. Practical significance: in the process of research, a systematic factual base is created for a comparative analysis of the activities of public education institutions and analysis of statistical data of their student body. The originality of the study is based on a wide range of sources used and their analytical and synthetic processing. Principal results. The dynamics of changes in the student body of the institute, which was formed through a system of business trips, is analyzed. In the first years of the decade, the Bolsheviks failed to realize their ideas of dominance among the youth, workers, peasants, КP(b)U and KSMU members. The distribution of students by nationality was also quite original. There were almost equally Ukrainians, Jews and Russians among them. Perhaps because of this, it was not possible to ukrainize the university completely. Some students were engaged in scientific work. The authorities tried to impose the Marxist-Leninist ideology on young people. However, this work was not effective, primarily because in the first years of the decade, the Communists and the Comsomol members could not create their own centers because of their small numbers. Community work was concentrated in the student club. Student trade union organizations and centers of voluntary societies functioned. Students patronized units of the Red Army, conducted campaigns to eliminate illiteracy. The financial situation of the youth was difficult. It was difficult to provide students with housing, scholarships, food, and medical care. Article type: theoretical research.

scholarly journals ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP UNTUK MENGOPTIMALKAN BEBAN PPH TERUTANG PT WELDINGTON INDONESIA PADA TAHUN 2013

2018 ◽  
Vol 12 (1) ◽  
pp. 16-28
Author(s):  
Priska Patricia ◽  
Yuliana Sumadi
Keyword(s):  
Income Tax ◽  
Balance Method ◽  
Fiscal Year ◽  
Net Income ◽  
Trading Company ◽  
Line Method ◽  
Straight Line ◽  
Fixed Assets ◽  
Straight Line Method ◽  
Year 2013

PT Weldington Indonesia is a trading company for welding and cutting equipments and accessories (iron materials). The Company applies Straight-Line methodology to capitalize its fixed assets. Under Straight-Line methodology, PT Weldington Indonesia’s 2013’s Net Income and Income Tax, were Rp 2,907,835,195, and Rp 646,955,422, whereas under the Declining-Balance method, the Net Fiscal Income and Income Tax were Rp 2,902,350,988 and Rp 645,735,301. In Fiscal Year 2013, the depreciation expense calculation under Straight-Line method resulted to a lower depreciation value and higher Profit Before Tax, compared to the Declining-Balance method. In conclusion, the 2013 Income Tax was lower under Declining-Balance method compared to Straight-Line method.

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