ORGANIZATION OF FINANCIAL RESULTS ACCOUNTING IN ADVERTISING AGENCY AND DIRECTIONS FOR ITS IMPROVEMENT
Journal Title: Приазовський економічний вісник - Year 2018, Vol 6, Issue 11
Abstract
The article deals with the organizational provisions of the accounting of financial results in an advertising agency. It is determined that the accounting process in its structure is divided into three stages: primary, current and final. These are the stages at which collection, accumulation, synthesis and bringing to users information about the results of production and financial activity of the enterprise takes place. In order to streamline the entire accounting process, a list of accounting nomenclatures is proposed. In order to obtain complete information on the financial performance of the activity, it is suggested to keep an account in terms of the types of activities (main, other operational activities) and the types of services provided in the advertising agency.
Authors and Affiliations
P. Y. Atamas, A. V. Lapai
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