Petrо Khomyn


Introduction. The importance of the article is under the aspect of its relevance due to the lack of modern accounting theory, which lacks not only the interpretation of the essence of its procedures, but any mention of their practical application, which often leads to the substitution of concepts, when the function is interpreted as a procedure, and vice versa. Moreover, the determining of the entity's accounting policies as a set of principles, methods and procedures used for compiling and presenting financial statements, except for the fact that they is too general. Purpose. The object of the study was the understanding of the essence of deductive interpretations of accounting functions and implemented accounting procedures in the processing of the primary documentation, its group and display the data in the accounting registers. As a result, the author formulated understanding of the differences of functions and accounting procedures. Methods. The monographic, causal (causal relationship) methods are employed in this article. Results. In particular, it is pointed out that an error in the separation of these concepts derived from the presence of a rather fragile barrier between the first and the second. As an example can serve the function kolatsii that the modern textbooks reduced to the level of simple mutual control activities financially responsible persons, the establishment of the identity of the calculation of agents and contractors, and so on. N. In fact this is one of the main accounting functions, which is a component of its control, that too, in recent years, ignored the mistaken belief that it is he is alien, as in modern conditions control is carried out by internal and external auditors At the same time, there are procedures for comparison, reconciliation, data harmonization of analytical and synthetic accounting arising from its control function, because otherwise they lose their meaning. Discussion. The study provides allocation kolatsii like one of the main functions of accounting, consistent with the approach of the classics of his theory, and suggested improvement of its application using accounting procedures that are recommended to carry out with the help of computer processing of the results that stand out from the general population, because a continuous process for their test is too expensive, and the most important is unbearable because of the sharp increase in the number of transactions, particularly in large enterprises. So often it leads to significant costs, since the associated routine and monotony through a focus on small monitors violations not detect significant losses. However, the studied problem is too complex and multifaced that it can be resolved in a separate article. And with its practical and theoretical significance it requires urgent investigations that might be promising.

Ключові слова

accounting procedures; control; function; methodology; technique

Повний текст:



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