Legenchuk S.F.Doctor of Economic Sciences, Associate Professor, Head of Department “Fundamental Economic Disciplines”, the Zhitomir State Technological University, Ukraine Legenchyk@list.ru
Borymskaya E.P.PhD of Economic Sciences, Associate Professor, Head of Department “Fundamental Economic Disciplines”, the Zhitomir State Technological University, Ukraine mavka123@ukr.net
Problematic issues of sub-accounts and analytical accounts in modern accounting conditions have been disclosed.
Keywords: accounts, sub-accounts, analytical accounts, working chart of accounts
