УКР ENG

Search:


Email:  
Password:  

 REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

 PUBLISHER

Liburkina L. M.

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Annotated catalogue (2021)

Annotated catalogue (2022)

Annotated catalogue (2023)

Annotated catalogue (2024)

Thematic sections of the journal

Proceedings of scientific conferences



BUSINESS INFORM №10-2013

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

57

Section: Accounting and Auditing
UDC 651.471
Sakharov P. O.
Reflection of Loyalty Programmes with the Use of Bonuses in Accounting (p. 316 - 321)

The article studies loyalty programmes that are used at modern trading enterprises and discovers main barriers on the way of development of methodical approaches of bonus accounting provided to the clients of loyalty programmes. It analyses theoretical and methodical aspects of bonus accounting in international practice and methods of reflection of loyalty programmes in accounting with the use of bonuses existing in Ukraine. Comparing electronic money and settlement elements of the loyalty programmes, the article proves that the accumulating bonus systems are completely equal to electronic money by their functions and essence, that is why the sub-account 323 “Electronic money expressed in bonuses” is offered to be used for their accounting. The article proves that the clients need to reserve a part of funds and reflect bonus reserves in accounting in order to ensure payment of bonuses. In order to accumulate information on movement of funds that are reserved by an enterprise for ensuring future expenditures on payment of bonuses and strengthening detailing of accounting of loyalty programmes, the article recommends to open an individual sub-account 479 “Bonus reserve” in the working plan of accounts of trading enterprises, which would allow a better satisfaction of managerial personnel in information on effectiveness of loyalty programmes.
Keywords: loyalty programmes, accounting of bonuses, electronic money, bonus reserves
Tabl.: 2. Bibl.: 16.

Sakharov Pavlo O. – Lecturer, Department of Accounting, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 259

Download article (pdf) -

Reference to this article:
Sakharov, Pavlo O. (2013) “Reflection of Loyalty Programmes with the Use of Bonuses in Accounting.” Business Inform 10:316–321.


1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 |

 FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

 INFORMATION

The Plan of Scientific Conferences


 OUR PARTNERS


Journal «The Problems of Economy»

  © Business Inform, 1992 - 2024 The site and its metadata are licensed under CC BY-SA. Write to webmaster