Operational lease is considered to be leasing under which the risks and benefits associated with the use and ownership of the leased assets are going to the lessor. This research is focused on the fact that the study of ...

Accоunting information systems are useful for companies and businesses wanting to make the accounting process easier by utilizing a computer prоgram or other system that will perform payroll and other functions. These ...

The purpose of this work is to systematize and consolidate theoretical knowledge of the organization of accounting in small enterprises of Turkmenistan, mastering the methodology of analytical work, the development of ...

This article highlights the main similarities and differences regarding the accounting of differences in foreign exchange rates compared to the differences in amount. The relevance of the study is conditioned by the expansion ...

In this article, the essence of reserves, as well as the situation on their creation, is considered. On the basis of the study, a comparative study of reserves in the Republic of Belarus and international practice is ...

This article highlights the notion of provision and the general aspects of keeping the accounting of provisions. The author has generalized the most important establishment’s aspects of provisions for the rest leave. ...

Revenues generated by operating activity are one of the most important elements for accounting bookkeeping and to made out the financial statements of the organization. At their accounting we find out some problems like: ...

In order to be recorded in the current accounting and recognized in the annual financial statements, an immobilized asset, like any other asset of an entity, must be valued, determining through this process the values at ...

This article tries to outline an overview of what a student's individual work as part of higher education according to the Bologna Process. It presents related problems of organization and evaluation of work (involving the ...

I have chosen this topic because the current society is undergoing a continuous change in the field of information and communication technology, which fundamentally transforms the way in which the economic environment, ...