FEATURES OF PROVIDING TRANSACTIONS ON ACCOUNT 315 "SPECIAL ACCOUNTS IN NATIONAL CURRENCY"
Journal Title: Молодий вчений - Year 2017, Vol 9, Issue 49
Abstract
The types of transactions on a special account and their display in the accounting are specified. The peculiarities of conducting accounting operations on account 315 with the introduction of new norms of the Tax code are specified. The analysis of co-ordination of legislative norms is conducted. The procedure of electronic administration of VAT is analyzed. Recommendations for improving the efficiency of the system of such administration are given.
Authors and Affiliations
I. O. Lesyk, O. M. Kolesnikova
Keywords
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