Voropaeva I.I., Kurmanova A.H.
SYSTEM OF THE ACCOUNT OF EXPENSES FOR EFFICIENT CONTROL THE COST PRICE OF SERVICES IN THE POWER ORGANISATIONS ^{[№ 13 ' 2012]}
In article features of the organisation of the account of expenses on transfer to consumers of electric energy are considered. On an example of the state network company problems in information support of management are revealed by the cost price of rendered services, directions of perfection of registration system are developed. The one-circular variant of reflexion of expenses with use of special accounts of the administrative account, providing gathering of the information to analytical signs demanded for management is offered.

Kurmanova A.H.
METHODOLOGICAL APPROACHES TO THE ORGANISATION OF THE ADMINISTRATIVE ACCOUNT ^{[№ 13 ' 2012]}
In article on the basis of research and generalisation by the author of theoretical and practical aspects of formation of information-analytical systems of the administrative account methodological approaches to the organisation of the administrative account are allocated. Classification signs of systems of the administrative account which is meeting the requirements of management are systematised and specified. On classifications of systems of the administrative account the essence is opened and their total characteristic is given.

Kurmanova A.H.
VARIANTS OF THE ORGANISATION OF THE INDUSTRIAL ACCOUNT ^{[№ 13 ' 2011]}
In article the basic approaches to the organisation of the industrial account at the domestic enterprises are considered. Target directions of the analytical account of expenses and ways of their reflexion in system of accounts of the industrial account are investigated. Advantages and lacks of various variants of reflexion of expenses are revealed. The variant of the organisation of the industrial account, having purposeful communications with planning, control and the analysis is offered.

Kurmanova A.H.
CONCEPTUAL BASES OF FORMATION OF THE ACCOUNTING (FINANCIAL) REPORTING OF THE ECONOMIC SUBJECT ^{[№ 13 ' 2010]}
The general concepts of drawing up of the accounting (financial) reporting of the economic subject, opening principles of its preparation are considered. Basic principles and the principles providing qualitative characteristics according to domestic standards of accounting are defined. The qualities of the financial reporting providing utility for interested users in modern conditions are opened.