BUSINESS INFORM №9-2014

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Section: Accounting and Auditing
UDC 657.47:339.144:658.87
Poddubna N. M.
Theoretical Aspects of Formation of the Accounting Policy of the Retail Trade Enterprise of the Consumers Cooperative Society (p. 230 - 234)
With respect to the extensive transformation processes in economy and accounting at the present stage, as well as attempts to get closer to international standards and the business environments, the necessity is developed to build effective and efficient accounting system, namely: the formation and implementation of a scientifically and practically sound accounting policy. In the article the substance of the accounting policy, administrative documents, with aim to control the accounting policy within the enterprise, as well as the legal acts regulating its formation and implementation in the modern business entities were examined. Features of the retail trade enterprises of the consumers cooperative society were studied and, accordingly, steps that should be highlighted when building the accounting policies and during the critical treatment of documents that use enterprise data for the regulation of its accounting policies were proposed. The structure of the present document, which would be the most appropriate to the circumstances of the economic entities in question, is offered. It was concluded, that the accounting policy is an important tool of the accounting organization and that a formal approach to its formation will be inappropriate. The proposed regulations may be useful not only for the retail traders of the consumer cooperation, but for the other economic entities as well, which have the same organizational structure and include the separate structural divisions.
Keywords: accounting, accounting policy, principles of accounting, retail, consumers cooperative society, stocks
Bibl.: 8.

Poddubna Nataliia M. – Postgraduate Student, Department of Audit, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Poddubna, Nataliia M. (2014) “Theoretical Aspects of Formation of the Accounting Policy of the Retail Trade Enterprise of the Consumers Cooperative Society.” Business Inform 9:230–234.

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