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Economic Analysis: Theory and Practice
 

The innovative approach to the account organisation at the enterprises of agrarian and industrial complex in the conditions of automation of the international standards of the financial reporting

Vol. 9, Iss. 5, FEBRUARY 2010

Available online: 12 February 2010

Subject Heading: FINANCIAL ACCOUNT

JEL Classification: 

Konovalov V.V. Cand.Econ.Sci., the senior lecturer of chair of book keeping and statistics, Tomsk agricultural institute
konovalov@tomsk.gov.ru

Shipilov A.S. the senior teacher of chair of book keeping and statistics, Tomsk agricultural institute
sltan@ngs.ru

Reforming of the national account according to the international standards of the financial reporting at the agriculture enterprises has certain necessity for use of the automated systems of the account. The author the automated system of the account, and also a variant of a book of accounts for the agrarian and industrial complex enterprises, taking into account the requirement of the international standards of the financial reporting is offered.

Keywords: innovations, the automated systems, the international standards of the financial reporting, a book of accounts, the account

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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