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.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
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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”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "
