ACCOUNTING FOR CALCULATIONS IN AGRICULTURAL ENTERPRISES THEIR ORGANIZATION AND METHODOLOGY
Abstract
Public interests demanded that the Accounting of property, liabilities, all business transactions, the identification of the results of their conduct, objects of taxation, etc. were carried out according to uniform rules. This makes it possible to ensure comparability and certain unification of all financial relations of enterprises with the state and other entities that have the right to demand information on the activities of agricultural enterprises. Economic activity of any subject of agrarian management is connected with use of money, material and non-material values. The basis of their continuous cycle are economic processes. Through the time difference between the time of delivery and payment of bills in agricultural enterprises there is a current accounts payable for goods, works and services.
References
Rybina, L.A. (2012). Rol bez·hotivkovykh rozrakhunkiv v polipshenni finansovoho stanovyshcha pidpryyemstv [The role of non-cash payments in improving the financial position of enterprises]. Visnyk Sumskoho silskohospodarskoho instytutu, 1, 155-157. (in Ukrainian)
Yushchenko, V.A., Savchenko, A.S. & Tsokol, S.L. (1998). Platizhni systemy [Payment systems]. Kyiv: Lybid. (in Ukrainian)
Mochernyy, S.V. (2001). Ekonomichna entsyklopediya [Economic Encyclopedia]. Kyiv: Vyd. tsentr “Akademik”. (in Ukrainian)
Kireytseva, H.H. (2010). Finansovyy menedzhment [Financial Management]. Kyiv: TSUL. (in Ukrainian)
Plaksiyenko, V.Ya., Marenych, T.H. & Marmul, L.O. (2014). Bukhhalterskyy oblik u vyrobnychykh ta ahroservisnykh kooperatyvakh [Accounting in production and agro-service cooperatives]. Kyiv: Tsentr uchbovoyi literatury. (in Ukrainian)
Shevchuk, O.A. (2011). Aspekty bukhhalterskoho ta podatkovoho obliku bez·hotivkovykh rozrakhunkiv [Aspects of accounting and tax accounting of non-cash payments]. Finansy Ukrayiny, 2, 69-76. (in Ukrainian)
Romanyuk, I.A. (2018). Rozvytok systemy opodatkuvannya pidpryyemstv turystychnoho biznesu v Ukrayini [Development of taxation system for tourist business enterprises in Ukraine]. In L.O. Marmul. (Ed.) Suchasnyy stan ta priorytety rozvytku systemy obliku, opodatkuvannya y analizu vyrobnycho-ekonomichnoyi diyalnosti subyektiv hospodaryuvannya ahropromyslovoho sektoru ekonomiky [Current status and priorities of the development of accounting, taxation and analysis of production and economic activity of economic entities of the agro-industrial sector of the economy], (рр. 47-55) Kherson: Aylant. (in Ukrainian)
Petruk, O.M. (2009). Bukhhalterskyy oblik dohovirnykh zobovyazan i prav [Accounting for contractual obligations and rights]. Zhytomyr: ZHITI. (in Ukrainian)
Ihnatenko, M.M. & Sarapina, O.A. (2018). Vplyv avtomatyzatsiyi obliku ta finansovoyi zvitnosti na bezpeku pidpryyemstv [Impact of accounting automation and financial reporting on enterprise security]. Ekonomichnyy visnyk universytetu, 38 (1), 47-53. (in Ukrainian)
