Keyword: «accounting registers»

The article provides an overview of various approaches to the organization of the system of accounting and tax accounting. The authors considered the advantages and disadvantages of the four approaches. The first approach is based on the organization of accounting work according to accounting rules. The second approach is characterized by the organization of accounting work according to the rules of tax accounting. The third approach is based on a parallel accounting and tax accounting scheme. The fourth approach uses a parallel scheme of organization of accounting by means of accounting programs. As a result of the carried out analytical studies, the conclusion was drawn that the most rational is the approach according to the parallel scheme of organization of accounting works. It allows you to retain all the benefits of a well-developed accounting system and create an independent tax accounting system for off-balance sheet accounts.