BUSINESS INFORM №8-2015

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Section: Accounting and Auditing
UDC 657.44:674
Gurina N. V.
Formation of Accounting Policy of Enterprise on the Expenditure and Revenue (p. 194 - 199)
The article is aimed to define the features of formation of the document on accounting policy, which determines organization of an accounting-analytical system and includes the issue of managerial accounting of enterprise, given the nature of its activities. It has been proven that small (and in some cases medium-size, too) enterprises need to establish accounting policy on the base of an order by director or a disposal by the owner. As for large enterprises, it has been suggested to use the elaborated «Regulation on accounting policy, organization of both accounting and analysis» together with selection of the document defining the organization of managerial accounting – «Regulation on internal (managerial) accounting». With a view to providing full, reliable and timely information for management needs as well as optimizing the process of preparing a document on accounting policy, the author has proposed that its formation is carried out through the following phases: organizational-technical, methodological and summarizing. This will ensure a uniform approach to organization and methodology for accounting of expenditure and revenue, providing the timely, accurate and complete information about them to the staff on all levels and to make effective management decisions.
Keywords: expenditure, revenue, accounting policy, accounting policy document
Fig.: 2. Tabl.: 1. Bibl.: 10.

Gurina Nataliya V. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting, National University of State Tax Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08200, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Gurina, Nataliya V. (2015) “Formation of Accounting Policy of Enterprise on the Expenditure and Revenue.” Business Inform 8:194–199.

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