Сash assets of an individual entrepreneur, problems of accounting and control
Sleptsova L.V.1, Poleschuk T.A.1
1 Владивостокский государственный университет экономики и сервиса
Download PDF | Downloads: 19
Journal paper
Russian Journal of Entrepreneurship *
Volume 18, Number 12 (June 2017)
* Этот журнал не выпускается в Первом экономическом издательстве
Abstract:
Arrangement of the accounting of cash and their timely and full coverage is a rather laborious and at the same time risky process, because even one mistake can cause a number of violations and inaccuracies that will affect the business process and information about the financial and property status of the enterprise. The goal of the study is a review of the problematic aspects of arrangement and control of accounting of cash and the granting proposals for their solution. In accordance with the goals, we determine the problem aspects of improvement of analytical accounting, documentation and internal reporting, which, in turn, will affect the improvement of the activities of an individual entrepreneur as a whole. We have stated that the result of the activities of an individual entrepreneur directly depends on the efficient work of an enterprise, and especially on the solution of problems related to the account of funds that are a composite activity of the enterprise. The efficiency of arrangement of the account of money resources will provide rational distribution and use of money resources, and thereby a successful financial activity of the enterprise.
Keywords: accounting policy, cash, cash and non-cash settlements, cash flow statement, accounting arrangement
References:
Andreeva L.V., Andronova T.A., Apresova N.G. (2014). Maloe i srednee predprinimatelstvo: pravovoe obespechenie [Small and medium-sized businesses: legal support] M.: Yurisprudentsiya. (in Russian).
Burtsev V.V. (2012). Organizatsiya sistemy vnutrennego kontrolya kommercheskoy organizatsii [Organization of the internal control system of a commercial organization] M.: Ekzamen. (in Russian).
Chuvikova V.V., Izzuka T.B. (2015). Bukhgalterskiy uchet i analiz [Accounting and analysis] M.: Izdatelsko-torgovaya korporatsiya «Dashkov i Ko». (in Russian).
Karsetskaya E.V. (2013). Individualnyy predprinimatel [Individual entrepreneur] M.: AySi Grupp. (in Russian).
Kasyanova S.A. (2013). Testirovanie riska khozyaystvennoy deyatelnosti kommercheskoy organizatsii kak instrument otsenki sistemy vnutrennego kontrolya [Testing the risk of economic activity of a commercial organization as a tool for assessing the internal control system]. Mezhdunarodnyy bukhgalterskiy uchet. (20). 41-48. (in Russian).
Khodyrev V.A., Nepomnyaschaya N.G. (2014). Individualnyy predprinimatel v Rossii: fizicheskoe ili yuridicheskoe litso [Individual entrepreneur in Russia: natural or legal person] Innovations in science. (in Russian).
Kirichenko M. (2013). Sistemy vnutrennego kontrolya. Organizatsionnye aspekty postroeniya [Internal control systems. Organizational aspects ]. Finansovaya gazeta. (11). 8-9. (in Russian).
Kiryanova Z. V., Sedova E.I. (2014). Analiz finansovoy otchetnosti: [Analysis of financial statements] M.: Izdatelstvo Yurayt. (in Russian).
Kiryanova Z. V., Sedova E.I. (2014). Analiz finansovoy otchetnosti [Analysis of financial statements] M.: Izdatelstvo Yuray. (in Russian).
Kramarenko T.V., Nesterenko M.V., Schennikov T.V. (2014). Korporativnye finansy [Corporate finances] M.: FLINTA. (in Russian).
Krutyakova T.L. (2012). Bukhgalterskiy i nalogovyy uchet [Accounting and tax accounting] M.: AySi Grupp. (in Russian).
Maltseva E.V. (2014). Postroenie sistemy vnutrennego kontrolya s uchetom trebovaniy Federalnogo zakona «O bukhgalterskom uchete» [Building an internal control system, taking into account the requirements of the Federal Law "On Accounting"]. Auditorskie vedomosti. (1). 43. (in Russian).
Morozova T.V. (2012). Mezhdunarodnye standarty finansovoy otchetnosti [International standards of financial statements] M.: Moskovskiy finansovo-promyshlennyy universitet «Sinergiya». (in Russian).
Svechnikova N.V. (2013). Gosudarstvennoe regulirovanie predprinimatelskoy deyatelnosti v Rossiyskoy Federatsii v sovremennyh usloviyakh [State regulation of entrepreneurial activity in the Russian Federation in modern conditions]. Predprinimatelskoe pravo. (4). 2-4. (in Russian).
Svechnikova N.V. (2013). Gosudarstvennoe regulirovanie predprinimatelskoy deyatelnosti v Rossiyskoy Federatsii v sovremennyh usloviyakh [State regulation of entrepreneurial activity in the Russian Federation in modern conditions]. Predprinimatelskoe pravo. (4). 2-4. (in Russian).
Tikhomirov M.Yu. (2015). Individualnyy predprinimatel. Pravovoe polozhenie i vidy deyatelnosti [Individual entrepreneur. Legal status and activities] M.: Izdatelstvo: Tikhomirov M. Yu. (in Russian).
«Положение по бухгалтерскому учету «Отчет о движении денежных средств» (ПБУ 23/2011) от 02.02.2011 г. № 11нСПС «Консультант плюс». (in Russian). Retrieved from http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=112417&fld=134&dst=100009,0&rnd=0.28614143378362#0
«Федеральный закон «О бухгалтерском учете» от 06.12.2011 г. № 402-ФЗ, ред. от 23.05.2016СПС «Консультант плюс». (in Russian). Retrieved from http://www.consultant.ru/document/cons_doc_LAW_122855/
Федеральный закон «О банках и банковской деятельности» от 02.12.1990 N 395-1-ФЗ (последняя редакция)Справочно-правовая система «Консультант Плюс». (in Russian). Retrieved from http://www.consultant.ru/document/cons_doc_LAW_5842/
Страница обновлена: 01.06.2025 в 12:48:51