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International Accounting
 

Administrative account as system of formation and a source of the data for management of the modern enterprise

Vol. 14, Iss. 45, DECEMBER 2011

Available online: 6 December 2011

Subject Heading: Account problems

JEL Classification: 

Pchelintseva L.B. PhD in Economics, associate professor of department “Account of the finance and banking”, State Trade and Economic University, Saratov institute (branch).
Pchelud@yandex.ru

In the work the possibility of creating a reserve to pay for holidays in accordance with Provisions of accounting is shown. The model of the concept of the administrative account is presented in the form of the scheme.

Keywords: the administrative account, functions and methods, modern business, the federal legislation

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

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