FEATURES OF FORMATION OF FARMS’ ACCOUNTING POLICIES
KOVAL Lubov – Candidate of Economic Sciences, Associate Professor of Accounting Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: firstname.lastname@example.org).
The article reveals the peculiarities of formation of accounting policy of farms. In particular, the direct link between the size of the farm (its kind) and the chosen element of the accounting policy are investigated. The order of choosing the form of organization and the form of accounting is considered.
The order and features of development and use of the working plan of accounts are determined. The conditions for filling in the complete and reduced accounting forms on the base of financial reporting indicators are determined. The influence of the chosen taxation system on the choice of forms of the filled-in reporting is determined. The differences of conditions of using the simple and simplified accounting forms and, as a result, filling of the 1-м, 2-м and 1-мс, 2-мс forms are considered. As a result of the study, conclusions and suggestions were formulated.
1. Pro fermerske hospodarstvo: Zakon Ukrainy vid 19.06.2003 № 973-IV [Elektronnyi resurs]. – Rezhym dostupu: http://zakon5.rada.gov.ua/laws/ show/973-15
2. [Elektronnyi resurs]. – Rezhym dostupu: http://www.vn.ukrstat.gov.ua
3. Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini: Zakon Ukrainy vid 16.07.1999 № 966-KhIV [Elektronnyi resurs]. – Rezhym dostupu: http://zakon3.rada. gov.ua/laws/show/996-14
4. Hospodarskyi kodeks Ukrainy vid 16.01.2003 № 436-IV [Elektronnyi resurs]. – Rezhym dostupu: http://zakon2.rada.gov.ua/laws/show/436-15
5. Koval O.V. Osoblyvosti obliku u fermerskykh hospodarstvakh / O.V. Koval, V.Iu. Kozak // Zbirnyk naukovykh prats VNAU. Ekonomichni nauky. – 2012. – №4 (70). – Tom 2. – S.102-105.
6. Metodychni rekomendatsii po zastosuvanniu rehistriv bukhhalterskoho obliku malymy pidpryiemstvamy, zatverdzheni nakazom Ministerstva finansiv Ukrainy № 422 vid 25 chervnia 2003 r.
7. Metodychni rekomendatsii iz zastosuvannia rehistriv bukhhalterskoho obliku malymy pidpryiemstvamy, zatverdzheni nakazom Ministerstva finansiv Ukrainy vid 15.06.2011 №720
8. Kazanova M. Finzvitnist-2017 / M.Kazanova // Bukhhalter 911. – 2018. – №5 [Elektronnyi resurs]. – Rezhym dostupu: https://i.factor.ua/ ukr/journals/ buh911/ 2018/ january/issue-5/article-33114.html
9. Hohol T. Osoblyvosti oblikovoi polityky na pidpryiemstvakh maloho biznesu / T.Hohol // Bukhhalterskyi oblik i audyt . – 2012. – № 12. – S. 13-19.
071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)
The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)
The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
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”.
The cost of printing one page in professional editions of the university is 60 UAH.
An additional copy of the magazine with the mailing list costs 250 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
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. "