FEATURES OF DOCUMENTS EXECUTION AND AUDIT OF ROAD TRANSPORTATIONS
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 3
Abstract
The results of research on documenting and accounting of road freight transportation are shown on the recent changes in the applicable national legislation. The accounting entries of income and expenses of automobile enterprise are defined. The primary documents that must necessarily be accompanied by carriage of goods by road transport are reviewed, including the waybill, contract of carriage and so on.
Authors and Affiliations
U. P. Novak, M. V. Padiuka, S. M. Pylypenko
Keywords
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