SCORE AS ELEMENT METHOD OF ACCOUNTING

Authors

  • L.N. Vasilieva Dnipropetrovsk State Agrarian and Economic University, Ministry of Education and Science of Ukraine, Department of Accounting, Audit and CFES, Voroshylova Str., 25, Dnipropetrovsk, 49600
  • N.V. Bondarchuk Dnipropetrovsk State Agrarian and Economic University, Ministry of Education and Science of Ukraine, Department of Accounting, Audit and CFES, Voroshylova Str., 25, Dnipropetrovsk, 49600,

DOI:

https://doi.org/10.15330/apred.1.12.105-108

Keywords:

accounting, measuring element, method, evaluation

Abstract

The article investigated the concept of evaluation is fundamental to the economy, especially in today's market conditions. Assessment, along with elements such as documentation, inventory, accounts and double entry, balance and reporting forms method of accounting. It stated that the elements of the method of accounting in relation to the assessment can be classified according to the following criteria: those that affect the valuation, namely documentation and inventory; those that are under the influence of assessment, namely: accounts and double entry, balance sheet and statements.

JEL: M41

Author Biographies

L.N. Vasilieva, Dnipropetrovsk State Agrarian and Economic University, Ministry of Education and Science of Ukraine, Department of Accounting, Audit and CFES, Voroshylova Str., 25, Dnipropetrovsk, 49600

D.Sc., Professor

N.V. Bondarchuk , Dnipropetrovsk State Agrarian and Economic University, Ministry of Education and Science of Ukraine, Department of Accounting, Audit and CFES, Voroshylova Str., 25, Dnipropetrovsk, 49600,

D.Sc., Professor

References

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8. Sokolov, Ya. The history of the development of accounting. Moscow: Finance and Statistics, 1985. Print.

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Published

2016-04-11

Issue

Vol. 1 No. 12 (2016): THE ACTUAL PROBLEMS OF REGIONAL ECONOMY DEVELOPMENT"

Section

Problems of accounting and audit

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