CONCEPTUAL BASES OF ACCOUNTING IN TRADE UNION ORGANIZATIONS
Journal Title: Економіка та суспільство - Year 2017, Vol 11, Issue
Abstract
In the article the specificity of activity and conceptual principles of accounting in trade union organizations are investigated. It was established that the peculiarities of the activities of non-profit organizations stipulate the relevant features of accounting in them, namely the limited composition of accounting objects, the availability of specific accounting areas. The basic principles of accounting in trade union organizations are outlined, in particular, the specifics of the application of principles, elements of the method and the form of accounting are disclosed, and the procedure for regulating accounting in these institutions is defined.
Authors and Affiliations
А. М. Толмачова, Ю. В. Панченкова, Н. М. Головай
Keywords
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