BUSINESS INFORM №7-2013

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

48

Section: Accounting and Auditing
UDC 657.24
Sazhynets S. I., Trofymchuk V. Y.
Documentary Provision of Accounting of Depreciation of Capital Assets of an Enterprise (p. 269 - 276)
The article underlines the role of depreciation in the process of formation of cost of the sold products and taxable profit of an enterprise. It provides a brief characteristic of depreciation methods, envisaged in the Tax Code of Ukraine and national standards of accounting and points at their individual differences and provides algorithms of charging. Specific templates of primary accounting documents are proposed for each of the methods of depreciation of capital assets and examples of their filling are given.
Keywords: depreciation, capital assets, depreciation methods, document templates, depreciation accounting, wear and tear of capital assets
Fig.: 4. Formulae: 13. Bibl.: 10.

Sazhynets Stepan I. – Candidate of Sciences (Economics), Associate Professor, Professor, Department of Accounting and Analysis, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]
Trofymchuk Vera Ya. – Postgraduate Student, Department of Accounting and Analysis, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 265

Download article (pdf) -

Reference to this article:
Sazhynets, Stepan I., and Trofymchuk, Vera Ya. (2013) “Documentary Provision of Accounting of Depreciation of Capital Assets of an Enterprise.” Business Inform 7:269–276.

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 |

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»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster