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International Accounting
 

Settlement corporate cards: features of accounting of the operations spent with their use

Vol. 14, Iss. 8, FEBRUARY 2011

Available online: 22 February 2011

Subject Heading: Account problems

JEL Classification: 

Vorontsova E.A. graduate student of chair «the Accounting and the Audit», Kuban State University
k185@mail.ru

In the given work actual questions of book keeping of the operations spent with use of settlement corporate cards are considered. The choice of accounts is proved. The scheme of the accounting records reflecting calculations by corporate cards at various participants of payment system is offeredurgency.

Keywords: accounting, corporate cards, settlements

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

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