Maximova V. F., Sagareva d. A. Theory of accounting



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MAXIMOVA V.F., SAGAREVA D. A.
THEORY OF ACCOUNTING
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U.D.C. 656.13:657(075.8)
L.B.C. 65.052я73
М 17
Is recommended by the Academic Council of the Odessa National Economic
University (protocol № 3 from 27
th
of November 2013)
Reviewers:
Lohanova N.A., Doctor of Economics, Professor
Volkova N.A., PhD in Economics, associate professor
Maximova V.F., Sagareva D.A.
Theoty of accounting: Study Guide – Odessa: ОNEU, offset duplicator,
2013. – 182 p.
The guide presents lectures to key issues with compulsory regard to the
Regulations (standards) of accounting as well as with reference to other current regulations.
Tutorial is written in accordance with the program of the course "Accounting". In the study guide the theoretical position of the object, method,
technique and organization of accounting in the enterprises are highlighted. In addition to basic issues the features of financial accounting in enterprises are considered. Certain themes are devoted to accounting of cash transactions,
inventory, fixed assets, labor and wages, owners’ equity, expenses, revenues,
results of operations. Tutorial contains English-Ukrainian dictionary of terms and tests for each theme under consideration.
The purpose of the study guide is to form for the student’s system of thorough,
theoretical knowledge and practical skills about an accounting in general and use of accounting information in the managerial activity.
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Table of contents
Theme 1. essence of accounting. the subject, object,
Assets = liabilities + owners’ equity
Tests for self-control
Theme 2. accounts and double entry as elements of
Theme 3. synthetic and analytical accounting.
Theme 4. accounting documents and registers.
Theme 5. accounting of non-current assets
Theme 6. accounting of inventories
Analytical accounting of inventories
Theme 7. accounting for settlements of wages and
Theme 8. accounting for cash flow
Theme 9. accounting for production costs of
Theme 10. accounting of finished products and its
Theme 11. accounting for the process of capital
Theme 12. accounting for liabilities of the company
I. non-current assets

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