Roman Shevelev

City: Tyla

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1 Publications in the journal

Articles

Commercial Enterprise Accounting Policy and its Role in Managerial Decision Making

ART 770446

Authors:

Polina Pishenko,

Roman Shevelev

Full text Read online

Topical issues of accounting policy formation in organizations of various industries and fields of activity are discussed in the article. Organization production features, account objects totality, typical business transactions are considered to be the main factors that determine the accounting policy content. In this regard, accounting policy of industrial enterprises and wholesale trade or catering organizations will definitely vary.

Keywords: retail trade, accounting policy, public catering, methodological aspects, organizational and technical section