Home  Journals  International Accounting  31(277) - 2013 August

Accounting for vehicles: historical aspects of origin and development

Available online: 23 August 2013

Subject Heading: PAGES OF HISTORY

JEL Classification: 

In the article the historical stages of development of the world market of vehicles in general and their components in particular, as well as the system of accounting support of each of the stages is analyzed. The development of agricultural machinery outputs in Ukraine is analyzed. The key positions, taken into consideration by accountants, to adequately account for machinery, beginning from the time of the release of the first car and to the contemporary trends of development of the car market are presented.

Keywords: car market, machinery, spares parts, accounting, trade, history

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

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