Economy, finances, management: topical issues of science and practical activity

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 5 (33)

Published: 2018.06.26

DOI: XX.XXXXX/XXXXXXXXXXXXX

Description:
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.

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FEATURES OF FORMATION OF FARMS’ ACCOUNTING POLICIES

DOI: XX.XXXXX/XXXXXXXXXXXXX

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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).

Annotation

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.

Keywords: farm, accounting, accounting policy, tax system, accounts, reporting.

List of references

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.

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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

History of the journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).