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International Accounting
 

The organization of the consolidated account of settlement operations in agro-food holdings

Vol. 14, Iss. 39, OCTOBER 2011

Available online: 26 October 2011

Subject Heading: Account problems

JEL Classification: 

Gorshcova N.В. PhD in Economics., senior lecturer of chair «the Account, the analysis and audit», Volgogradsky State University
nataly1104@yandex.ru

At the moment there are disputable problems on working out of registration-methodical maintenance of procedures of a funding and formation of the consolidated corporate reporting reflecting branch specificity of integration. In presented scientifically - designs of synthetic and analytical accounts of the account of calculations with counterparts, the typical accounting conducting are offered practical work, allowing to accumulate in system of the consolidated account the information on internal and external debts of agrofood holding.

Keywords: agrofood holding; accounting; the consolidated account; the consolidated reporting

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

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