Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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Name

Zadorkina Tatiana Vladimirovna

Scholastic degree

—

Academic rank

—

Honorary rank

—

Organization, job position

Kuban State Agrarian University
   

Web site url

—

Email

tanyazadorkina@yandex.ru


Articles count: 2

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IMPLEMENTATION OF NEW ACCOUNTING TOOLS AS A WAY OF SOLVING ACTUAL PROBLEMS IN THE ECONOMIC LIFE OF SOCIETY

abstract 1261702038 issue 126 pp. 533 – 553 28.02.2017 ru 483
The study of the nature of many problems has to be the place in the economy of our country has revealed a lot of reasons and circumstances that trigger and aggravate them. Here you should pay attention to numerous gaps in the legislation, rooting the practice of finding and using such spaces, the lack of proper accounting and control over economic activity. Provided freedom of enterprise often rests on the inability of a large mass of participants of economic relations to solve everyday economic issues, to ensure a proper record of their activities, to present objectively the results of their work, to eliminate the appearance of contradictions. In the article the authors point to the need to change the mentality of business executives and companies in the direction of the inviolable observance of legally established and rules of business turnover. However, this requires a considerable amount of time and effort in following the course that is problematic. The authors point out that the solution of the problem may be the proposed accounting system based on an automated module with the established algorithms and patterns of economic behavior of business executives, which will rule out the withholding of economic ties, a reflection of unreal operations
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POSSIBILITIES OF A UNIFORM ACCOUNTING SYSTEM TO ENSURE UNIFORMITY OF LAW ENFORCEMENT PRACTICE

abstract 1291705054 issue 129 pp. 725 – 745 31.05.2017 ru 549
Modern economic relations are filled with numerous contradictions that arise between business executives, including representatives of the administrative organs of the state machinery. In this context, relevant questions are uniformity of law enforcement practice and fundamental principles of a normative act in the field of Economics. The authors have studied the particular reasons for the emerging challenges of law enforcement practices and the implementation of measures of economic impact such as the availability of information about economic conditions in a specific economic environment, the use of so-called policy of double standards, when the actual circumstances of Commission of the facts of economic life caused by unwritten rules and traditions, but it creates the appearance of regulation. The proposed uniform accounting system will ensure the registration of economic events, the ability to use generalized information; it will streamline relations between all participants of the economy, including public institutions through the proposed organization of accounting and provision of information. The authors present the sequence of formation of primary accounting information, shows some of the attributes of accounting information that is used to assess the actual circumstances of economic relations
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