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International Accounting

27(177) - 2011 July

The account of unallotted profit of an uncovered loss

Vol. 14, Iss. 27, JULY 2011

Available online: 14 July 2011

Subject Heading: Account problems

JEL Classification:

Cheglakova S.G. Doctor of economics, professor, Head of economic analysis and accounting chair, Ryazan State University of Radio Engineering
uchet@rgrta.ryazan.ru

Skripkina O.V. the senior teacher of chair of the economic analysis and the account, the Ryazan state radio engineering university
sova2001@mail.ryazan.ru

Accounting problems are considered, recommendations about perfection of the account of unallotted profit are made, introduction in information system of the account of financial results of new information elements, such as accounts 84 «Capitalized profit», 85 «the Withdrawn profit» in particular is offered.

Keywords: the synthetic account, unallotted profit, financial result, an uncovered loss, the accounting (financial) reporting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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