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Topic 13. Accounting and tax accounting

Lecture




13.1. Regulatory framework and conceptual framework of accounting
accounting. Provisions and standards of accounting and reporting. Laws and regulations governing the procedure for conducting business transactions. Conceptual basics of accounting. Accounting principles and financial statements. Approaches to the recognition of elements of financial statements.

13.2. Accounting business transactions. Accounting for fixed assets. Accounting for intangible assets. Rental accounting. Accounting for financial investments. Inventory accounting. Accounting for receivables. Accounting obligations. Accounting for capital. Accounting operations
foreign currency. Accounting for income and expenses for construction contracts. Accounting for income and expenses. General principles for accounting for income and expenses. Recognition and accounting of income. Recognition and cost accounting. Accounting for income tax. Accounting for financial instruments.


13.3. Drawing up financial statements. Balance. Income statement. Cash flow statement. Equity report. Notes to the financial statements. Correction of errors and changes in financial statements


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ECONOMY AND BUSINESS

Terms: ECONOMY AND BUSINESS