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International Accounting
 

Introduction to household accounting

Vol. 18, Iss. 30, AUGUST 2015

Received: 17 October 2013

Accepted: 21 October 2013

Available online: 21 October 2015

Subject Heading: Managerial accounting

JEL Classification: 

Pages: 25-41

Zemtsov A.A. Tomsk State University, Tomsk, Russian Federation
_finans_@sibmail.com

The development of the household financial management increases the need for qualitative information. The study addresses major aspects of accounting, and concludes that it is possible to apply management accounting in the household. The article highlights the main points of household financial management, analyzes the main items of expenditure of households, and offers a relevant classification.

Keywords: accounting, household, capital, asset, consumption

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