Advanced Search
MyIDEAS: Login to save this article or follow this journal

Comparative Analysis of Accounting Methods for Reporting of Restaurant Business Production and Sales Activity

Contents:

Author Info

  • Andriy Tsyutsyak

    ()
    (Ivano-Frankivsk University of Law named after King Danylo Galician)

Registered author(s):

    Abstract

    Completeness and accuracy of disclosing information on restaurant business operations directly affect the formation of income and expenditure rates in accounting system and reporting. The article provides the analysis of the accounting method and arranging documentation of restaurant businesses production and trade activities. Comparative evaluation of accounting methods of disclosing procurement of raw materials, public catering domestic production and sales in the restaurant sector has been carried out. The advantages and disadvantages of trade, production and sales and production methods of arranging restaurant business production and sales activities accounting have been determined. This study done has made it possible to identify three groups of restaurant businesses and provide for them the most optimal system of accounting their production and sales activity.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.afj.org.ua/pdf/145-porivnyalna-ocinka-sposobiv-oblikovogo-vidobrazhennya-virobnicho-torgovelnoi-diyalnosti-pidpriemstv-restorannogo-gospodarstva.pdf
    Download Restriction: no

    File URL: http://www.afj.org.ua/en/article/145/
    Download Restriction: no

    Bibliographic Info

    Article provided by Institute of Accounting and Finance in its journal Accounting and Finance.

    Volume (Year): (2014)
    Issue (Month): 1 (March)
    Pages: 56-63

    as in new window
    Handle: RePEc:iaf:journl:y:2014:i:1:p:56-63

    Contact details of provider:
    Postal: 10, Heroiv Oborony St., Kyiv, 03680
    Phone: +380442190044
    Fax: +380442590124
    Email:
    Web page: http://www.iaf.kiev.ua/
    More information through EDIRC

    Related research

    Keywords: public catering; production and sales accounting; procurement procedure; domestic catering production; sales of stock;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2014:i:1:p:56-63. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.