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Scientific notes of the Russian academy of entrepreneurship

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Specificity of accounting and analysis of commercial expenses transport organizations

Abstract

The article considers the specificity of accounting and analysis of commercial expenses transportation organizations, including structure of these costs, method of writing off expenses, particularly on account of the cost of advertising, methods of analysis of commercial costs including advertising costs.

About the Author

O. E. Kovrizhnykh
Naberezhnochelninsky Institute Kazan (Volga) Federal University
Russian Federation


References

1. Налоговый кодекс Российской Федерации (часть вторая) от 05.08.2000 № 117-ФЗ (ред. от 29.12.2015) (с изм. и доп., вступ. в силу с 01.01.2016).

2. Положение по бухгалтерскому учету «Расходы организации» (ПБУ 10/99), http://www.consultant.ru.

3. Приказ Минфина РФ от 31.10.2000 № 94н (ред. от 08.11.2010) «Об утверждении Плана счетов бухгалтерского учета финансово-хозяйственной деятельности организаций и Инструкции по его применению, http://www.consultant.ru.


Review

For citations:


Kovrizhnykh O.E. Specificity of accounting and analysis of commercial expenses transport organizations. Scientific notes of the Russian academy of entrepreneurship. 2016;(49):309-314. (In Russ.)

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ISSN 2073-6258 (Print)