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Financial Analytics: Science and Experience
 

Classification on expense items in accounting of the enterprises of building sector

Vol. 4, Iss. 17, MAY 2011

Available online: 13 May 2011

Subject Heading: ECONOMY OF THE ENTERPRISE

JEL Classification: 

Popova E.S. teacher of faculty of book keeping, the analysis and audit, Orenburg state university
gouogubua@mail.ru

The author systematizes organizational-technical features of the given sector and character of their influence on specificity of the account of expenses in the building organizations, generalizes variety of modern classifications, spends their critical analysis and proves own position in relation to the maintenance of clauses of accounting for conducting the analytical account of charges under construction contracts with reference to the present stage of development of accounting.

Keywords: accounting, expenses, charges, building, branch, civil and erection works, object, production, manufacture, contractor, designing, geodetic works, executor

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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