IDEAS home Printed from https://ideas.repec.org/a/eul/rrecon/v3y2017i3p39-46.html

Development of the model of accounting of income from ordinary activities of the commercial organization of the production sphere

Author

Listed:
  • Kovalevskaya Alexandra V.

Abstract

In the article, the author has developed a model for accounting income from ordinary ac-tivities, taking into account the characteristics of organizations depending on their size, consisting of the following blocks: normative regulation, recognition criteria, income statement, estimation, accounting organization, planning, and reporting. The conducted research is based on questioning and studying of specific features of the accounting sys-tem of 50 production organizations of Belgorod region, relating to micro- and small en-terprises, medium and large economic entities. The practical use of the developed model makes it possible to work out optimal approaches to the organization and keeping records of revenues in the interests of users of reporting, allows to obtain transparent and multi-functional information at minimal costs used at various levels of management, and also characterizes accounting of income in the financial, tax and management contexts.

Suggested Citation

  • Kovalevskaya Alexandra V., 2017. "Development of the model of accounting of income from ordinary activities of the commercial organization of the production sphere," Research result. Economic Research, Belgorod State University, vol. 3(3), pages 39-46.
    • Handle: RePEc:eul:rrecon:v:3:y:2017:i:3:p:39-46
    DOI: 10.18413/2409-1634-2017-3-3-39-46
    as

    Download full text from publisher

    File URL: https://elibrary.ru/item.asp?id=37150625
    Download Restriction: no
    File URL: https://libkey.io/10.18413/2409-1634-2017-3-3-39-46?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eul:rrecon:v:3:y:2017:i:3:p:39-46. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Tatyana M. Khomenko (email available below). General contact details of provider: .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.