Organization of accounting of assets, liabilities and results of the enterprise activities: monograph

Abstract

Systematic consideration of the organization of accounting, taking into account the participation of Ukraine in the European integration process, also makes it possible to determine the state and features of the national accounting system, to identify factors and patterns of its development. In this process, the analysis of the historical path of accounting reform, assessment of the institutional features of the accounting systems of different countries is also involved in the study of the sectoral features of its organization at the enterprise. One of the tasks of accounting is to provide information to internal and external users for the implementation by the latter of effective and operational management of a business entity in modern conditions. For this purpose, accounting should be organized in accordance with the requirements of current legislation and the conditions of a particular business unit. Without proper organization of accounting, it is impossible to achieve positive results of activity, since it is one of the most crucial stages in the creation of an enterprise, as well as a guarantee of profitability in the future. Accounting is part of a common information system that converts the primary data recorded in the documents into a management product. During the formulating the concept of the organization of accounting in an enterprise it is necessary to take into account that accounting is a complex process associated with the accumulation of data on the facts of economic activity of an enterprise, their assessment and processing in order to transform them into information for users according to certain laws, principles, postulates, rules, algorithms and procedures using a set of tools (double entry accounts, entries in registers). The organization of accounting should be considered as a set of operations, the implementation of which provides a comprehensive organization of accounting based on the specific features of the enterprises in relation to which it is 5 applied. It should be remembered that the accounting system is considered as the main supplier of accounting information. The monograph is devoted to the study of theoretical, methodological and organizational foundations of accounting at agricultural enterprises. An important aspect of preparing accountants for the challenges of the future is an effective system of education and training of specialists who will work in this area for the next decades. The materials of the monograph reflect the results of the research carried out in the framework of research work “Information resources for the formation of the mechanism of economic security of the enterprise for the purposes of management in a competitive environment” (state registration number 0119U100043).