2012, № 13 (149)

Popova E.S., Tyakova Z.S. MODERNIZATION OF THE CHART OF ACCOUNTS FOR CONSTRACTION ORGANIZAITIONS AS ELEMENT OF BRANCH STANDARTS SYSTEMThe article considers the main directions of modernization of the chart of accounts for the building organizations as one of the key elements of the branch standards system. Author's proposals about introduction of new synthetic accounts, opening of the new sub accounts in the account to record production, addition of nomenclature of articles of the direct costs in the construction, improvement of the order of reflection and synthesis of income and expenses of construction contract are justified.Key words: chart of accounts, construction contracts, synthetic accounts, sub accounts, analytical accounts

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About this article

Authors: Tuyakova Z.S., Popova E.S.

Year: 2012

Editor-in-chief

Sergey Aleksandrovich
MIROSHNIKOV

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