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Economic Analysis: Theory and Practice
 

Accounting expertise treaties

Vol. 9, Iss. 16, JUNE 2010

Available online: 27 May 2010

Subject Heading: Crisis management

JEL Classification: 

Kashirskaya L.V. associate professor of chair «Accounting, analysis of economic activity and audit», Astrakhan State Technical University
kashirskaya76@mail.ru

Unfavorable transactions can have negative consequences such as non-delivery or untimely delivery, non-payment or untimely payment under the contracts - it respectively involves the incorrect and untimely recording of economic operations. In connection with it, the problem of the correct execution of an economic contract and its terms become more actually. In present time the methodology of accounting expertise of economic contract has been considered. We came to the conclusion that at the enterprise an economic contract is a main legal document consolidating the transaction term and the basic for execution and recording of economic operations in accounting, its non-conformity to the lodged requirements involves the essential financial sanctions.

Keywords: economic contract, accounting expertise, control, analysis of contract obligations

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

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