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Denial of additional accounts as an option to enhance the efficiency of accounting

Lebedev K.N. Financial University under Government of Russian Federation, Moscow, Russian Federation ( KNLebedev@fa.ru )

Journal: International Accounting, #14, 2017

Importance The research focuses on ways to improve the accounting process and simplify it.
Objectives The research substantiates the need to deny additional accounts, and authorize entities to decide on the issue on their own. I pursue proving the simplicity is unreasonable to be excluded out of the accounting principles; demonstrating the socialist practice of denying additional accounts; identifying the effect of carrying goods in the same account; showing that such optimization does not reduce the information value of the accounting process; demonstrating that the country adopted the practice of multiple additional accounts due to ideological and political reasons during repressions of Stalin's rule.
Methods The research employs methods of scientific abstraction and a combination of logic and historical approaches to analysis.
Results I proposed the cost accounting system implying single accounts to keep records of various property movements.
Conclusions and Relevance When entities simplify their accounting process by abandoning additional accounts, it becomes an effective tool to improve the accounting process. However, this task is not stipulated in the State political documents on accounting. The findings can be used to give classes of accounting as an alternative to its contemporary format, basis for a theoretical model of the accounting process on the simple-to-complex basis in terms of accounts. As an alternative model, the findings can be used by regulators and for further researches into the main accounts.


Denial of additional accounts as an option to enhance the efficiency of accounting

Lebedev K.N. Financial University under Government of Russian Federation, Moscow, Russian Federation ( KNLebedev@fa.ru )

Journal: International Accounting, #45, 2015

Importance The research focuses on ways to improve the accounting process and simplify it.
     Objectives The research substantiates the need to deny additional accounts, and authorize entities to decide on the issue on their own. I pursue proving the simplicity is unreasonable to be excluded out of the accounting principles; demonstrating the socialist practice of denying additional accounts; identifying the effect of carrying goods in the same account; showing that such optimization does not reduce the information value of the accounting process; demonstrating that the country adopted the practice of multiple additional accounts due to ideological and political reasons during repressions of Stalin's rule.
     Methods The research employs methods of scientific abstraction, and a combination of logic and historical approaches to analysis.
     Results I proposed the cost accounting system implying single accounts to keep records of various property movements.
     Conclusions and Relevance When entities simplify their accounting process by abandoning additional accounts, it becomes an effective tool to improve the accounting process. However, this task is not stipulated in the State political documents on accounting. The findings can be used to give classes of accounting as an alternative to its contemporary format, basis for a theoretical model of the accounting process on the simple-to-complex basis in terms of accounts. As an alternative model, the findings can be used by regulators and for further researches into the main accounts.


A new approach to assessing demographic losses and economic damage as a result of road accidents

Lebedev K.K. State Academic University for the Humanities, Moscow, Russian Federation ( kklebedev@yandex.ru )

Journal: National Interests: Priorities and Security, #9, 2019

Subject Over half a million people has been killed by road accidents for the recent 20 years in Russia. The State tries to do its best to reduce the dead toll of road accidents. The mortality rates have halved, thereby proving the high efficiency of the efforts. However, the State misses the total information on the subject. The existing techniques for assessing demographic and economic losses of road accidents overlook an important aspect. In addition to women of reproductive age, we lose their demographic potential which is measured with birth rates. The article focuses on demographic losses and economic damage resulting from the lost demographic potential of women who die in road accidents.
Objectives The research aims to build a model for assessing economic and demographic capabilities, which will allow to calculate demographic losses and economic damage. If such a model proves to be efficient, it will be recommended to be integrated into the basic framework of the federal assessment techniques used by the Russian Ministry of Transport.
Results The economic and demographic assessment model will help make computations using retrospective data and make scenario-based forecasts of possible damage for the economy and demography.
Conclusions and Relevance The research shows that demographic losses and economic damage of road accidents in Russia are so high that the issue should be treated at the level of national security.


Why the capital circulation model by K. Marx has never become an accounting theory

Lebedev K.N. Financial University under Government of Russian Federation, Moscow, Russian Federation ( KNLebedev@fa.ru )

Journal: International Accounting, #1, 2015

Subject The subject of the study is the substance of recording company's operations in accounting books.
     Objectives The objective of the research is to develop a model of capital circulation as a basis of the accounting theory. To achieve the objective, I had to solve the following tasks: to demonstrate the current situation with the accounting theory in the accounting science discipline as the theory that requires urgent consideration of theoretical research; to show the shortcomings of the Marx's model of capital circulation as the basis of the theory of accounting treatment; to offer a unique model of capital circulation, where all relevant faults are corrected.
     Methods In the present work, I used methods of scientific abstraction, scientific deduction and the unity of logical and historical.
     Results I have developed a formula of capital circulation. On its basis, through building a numerical example of accounting records and introducing successive complications in the example of enterprise activity, it is possible to explain all accounting methods and principal accounting entries. This model of capital circulation may serve as a basis for explanation of accounting activity during training courses, and as a theoretical basis in scientific research on accounting.
     Conclusions and Relevance The use of this model by professors of accounting will significantly facilitate the teaching process, since the volume of theoretical part of the course will get reduced drastically. Most important is that the mastering the accountant profession will be significantly easier. This owes to the fact that professors of accounting will teach on a 'simple-to-complex' basis, and Chapter 2 of accounting manuals that deals with alternative balance sheet theory of accounting and makes serious problems for students will be unnecessary, and will be removed from accounting manuals. Using this model of capital circulation as a theoretical base of scientific studies on accounting will enable to exclude unnecessary difficulties in the current accounting procedure.


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