Issue №: 1 (29)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
ACCOUNTING POLICY IN REGARD OF RESERVES
KOVAL Lubov – Candidate of Economic Sciences, Associate Professor of Accounting Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: kovalstar@meta.ua).
The article deals with the order of formation of accounting policy for reserves. Organizational, technical and methodical components of the accounting policy are distinguished. The order of developing the working plan of accounts, which is intended to provide synthetic and analytical information for accountants, considers forms of primary documents for displaying information on transactions made with stock of operations, discloses the procedure for forming the list of primary documents and the schedule of document circulation as annexes to the order of the accounting policy of the enterprise. In addition, the procedure for the composition of the inventory commission and the establishment of timing the inventory were considered, as well as some issues regarding the internal control system. In order to formulate analytical data, issues of classification of enterprise’s reserves have been researched. The order of conducting the estimation of the reserves at their extinction is considered. It is proved that for agricultural enterprises it is expedient to use the method of FIFO, which suggests to use in production firstly those reserves that came first. Separate consideration is devoted to the accounting of transport and procurement costs. It is noted that in account 29 “Transport and procurement costs” it is necessary to open analytical accounts in the context of materials and entities that carry out the delivery of stocks. On the basis of the study relevant conclusions and proposals were formulated.
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051 Economics
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073 Management
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The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
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The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
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- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
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According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
