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International Accounting

46(292) - 2013 December

Engineering accounting: formation and theory

Vol. 16, Iss. 46, DECEMBER 2013

Available online: 23 December 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification:

Tkahs V.I. Doctor of Economic Sciences, Professor, Head of the Department of Accounting and Auditing, Honored Economist of the Russian Federation, the Rostov State University of Civil Engineering
victor_tkach@mail.notmail.com

Shumeiko M.V. PhD in Economics, Associate Professor, the Department of Accounting and Auditing, Dean of Distance Learning, the Rostov State University of Civil Engineering
mshumeyko@mail.ru

This article opens a series of articles on engineering accounting. In this article the subject and a method of the engineering accounting functioning on the basis of a complex of computer programs, the structured book of accounts, the aggregated accounting transactions and engineering tools are considered.

Keywords: engineering, structured chart of accounts, transactional accounting, engineering accounting, economic aggregates, aggregate wiring, computer programs

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

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