THEORETICAL ASPECTS OF ACCOUNTING ACCOUNTS OF THE ENTERPRISE MONETARY ASSETS
Journal Title: Економічні студії - Year 2018, Vol 3, Issue 21
Abstract
The purpose of the article is to study theoretical approaches to the organization of accounting of monetary assets of the enterprise. The economic essence, composition and classification of monetary assets of the enterprise are considered. The criteria for assigning assets to the monetary and approaches to their valuation are determined. Separate structural elements of the accounting policy for the organization of accounting of monetary assets. The result was a proposal to improve the organization of accounting for monetary assets based on the concept of cost management of the enterprise.
Authors and Affiliations
A. О. Blazhevych
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