Keyword: «elements»

This article raises a topical topic and related issues in the framework of accounting at the enterprise. The author considers one of the most important elements of accounting, which is popular to this day and is used in enterprises of all types, as accounting for income and expenses. The article discusses the features of accounting for income and expenses in accordance with the current regulations of the Russian Federation. It also discusses current trends and approaches to the formation of a database of information about the elements under consideration.