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Організація обліку

Організація обліку

Издательство: Алерта
Год издания: 2007
Кол-во страниц: 223 стр.
Формат:
ISBN: 966-8533-57-7
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Організація обліку - Кундря-Висоцька О.П.

Рекомендувала до друку вчена рада Львівського банківського інституту Національного банку України, протокол № 3 від 08.02.2006. Гриф "Рекомендовано Міністерством освіти і науки України як навчальний посібник для студентів вищих навчальних закладів" (Лист № 14/16.2-1077 від 28.04.2006). У посібнику викладено основи організації обліку шляхом висвітлення предмета і методу; охарактеризовано структуру облікового процесу та виокремлено об'єкти організації обліку як системи, облікового процесу як окремої складової цієї системи для обґрунтування методології організації.

На основі відповідного нормативно-інструктивного забезпечення викладено моделі організації обліку капіталу, зобов'язань, необоротних і оборотних активів, доходів і фінансового результату. Автор виходила з потреби підготовки фахівців з обліку і аудиту вищого рівня управління обліковою системою, здатних проектувати оптимальні облікові моделі за різних умов їх функціонування. Книга покликана допомогти студентам вищих навчальних закладів III - IV рівнів акредитації у вивченні методологічних способів та прийомів для впорядкування й організації нових проектів облікового, аналітичного та контрольного процесів.
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