INSTITUTIONAL SUPPORT FOR DOCUMENTING THE FACTS OF ECONOMIC ACTIVITY OF SUBJECTS OF ECONOMIC RELATIONS

Tetyana Marenych, Oleksandr Nakisko, Serhii Rudenko

Анотація


One of the important features of accounting is the complete and continuous monitoring of business operations and processes that are carried out at enterprises with the help of primary documents. Documentation is the first stage of the accounting process, therefore the completeness and reliability of the accounting information for users depend on the quality of the primary documents. Updating of the institutional support documentation of the facts of economic activity of enterprises contributes to improving the organization of primary accounting.
The methods used to study documentary accounting records are based on dialectical scientific knowledge, complex analysis and synthesis, which are used to study the essence of the primary document in the historical perspective.

The results of studies indicate that in recent years the importance of primary documents in the confirmation and evidence of business operations for accounting and tax purposes, as well as in litigation, has increased. Primary documents serve as the sole basis for accounting records. The analysis of normative legal acts showed that the requirements for the compilation of primary documents have been mitigated; the number of mandatory requisites in them is reduced. The reality of business operations by business entities must be independently verified by an appropriate evidence base.
Prospects for further research on the institutional provision of documenting the facts of business activities of enterprises are the development of proposals for the list of mandatory requisites of primary documents, methods and techniques for their compilation.


Ключові слова


primary document; obligatory requisites; economic operation; accounting; primary accounting

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Посилання


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DOI: https://doi.org/10.35774/ibo2019.01.007

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