Journal-order form of accounting

Authors

  • Петро Леонідович Сук National University of Life and Environmental Sciences of Ukraine, economic faculty 11 Heroiv Oborony str., Kyiv, Ukraine, 03041, Ukraine
  • Омран Ахмад Мохаммад Аль-Іббіні AL-Zaytoonah University of Jordan 130 P. O. Box str., Amman, Jordan, 11733, Jordan

DOI:

https://doi.org/10.15587/2313-8416.2015.50619

Keywords:

journal order, form of accounting, synthetic and analytical accounting, records, source documents, accounting registers

Abstract

Form of accounting is a set of interconnected registers in which information is organized, summarized, accumulated, stored and provided to users for decision making.

Forms of accounting have been developed in accordance with economic conditions.

Journal-order form of accounting can be used in modern conditions, in automation of accounting, is a source of information for users of financial and management accounting

Author Biographies

Петро Леонідович Сук, National University of Life and Environmental Sciences of Ukraine, economic faculty 11 Heroiv Oborony str., Kyiv, Ukraine, 03041

Professor, doctor of economic sciences

Department of accounting and audit

Омран Ахмад Мохаммад Аль-Іббіні, AL-Zaytoonah University of Jordan 130 P. O. Box str., Amman, Jordan, 11733

Assistant professor, candidate of economic sciences

Аccounting department

References

Zakon Ukrayiny vid 16 lypnya 1999 roky № 996–XIV “Pro buhgalters’kiy oblik ta finansovy zvitnist’ v Ukrayini” [Law of Ukraine of July 16, 1999 № 996–XIV “On accounting and financial reporting in Ukraine”] (1999). Verhovna rada Ukrai'ny. Available at: http://www.rada.gov.ua

Instructsiya po primeneniu edinoy zhurnalno-ordernoy formy schetovodstva, utverzhdena Ministerstvom finansov SSSR 8 marta 1960 goda № 63 [Instructions for use a single journal-order form of accounting, approved by the Ministry of finance of USSR dated March 8, 1960 № 63] (1987). Finance and statistics. Moscow, 108–115.

Bilukha, M. T. (2000). Teoriya buhgalters’kogo obliky [Theory of accounting]. Kyiv: KDTEU, 692.

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Kropyvko, M. F., Kozak, M. I., Pohilenko, V. I., Romanova, E. P.; Sablyk, P. T. (Ed.) (2004). Osnovy arhivno-komp’uternoi formy obliky [Basics of archival and computer form of accounting]. Kyiv : IAE Agrarian Sciences, 126.

Bytinets, F. F. (Ed.) (2013). Buhgalters’kiy oblik, control’ i analiz: problemy teorii ta metodologii [Accounting, control and analysis: problems of theory and methodology]. Kyiv, 606.

Metodychni recomendatsiyi po zastosuvannu registriv buhgalters’kogo obliku, zatverdzheno nakazom Ministerstva finansiv Ukrayiny vid 29 grudnya 2000 roky № 356 [Methodical recommendations on the application of accounting registers, approved by the Ministry of finance of Ukraine by the order dated December 29, 2000, № 356] (2000). Verhovna rada Ukrai'ny. Available at: http://www.rada.gov.ua

Recomendatsiyi z organizatsiyi ta vedennya buhgalters’kogo obliku za zhurnalno-ordernou formou, zatverdzheno nakazom Ministerstva agrarnoi polityiki Ukrayiny vid 7 bereznya 2001 roky № 49 [Recommendations on the organization and keeping of accounting for journal-order form, approved by order of the Ministry of agrarian policy of Ukraine dated March 7, 2001, № 49] (2001). Verhovna rada Ukrai'ny. Available at: http://www.rada.gov.ua

Metodychni recomendatsiyi schodo zastosuvannuya registriv zhurnalno-ordernoyi formy obliku dlya sil’s’kogospodars’kyh pidpryemstv, zatverdzheno nakazom Ministerstva agrarnoi polityiki Ukrayiny vid 4 chervnya 2009 roky № 390 [Methodical recommendations on the application of registers of journal-order form of accounting for agricultural enterprises, approved by order of the Ministry of agrarian policy of Ukraine dated June 4, 2009, № 390] (2009). Verhovna rada Ukrai'ny. Available at: http://www.rada.gov.ua

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Published

2015-09-29

Issue

Vol. 9 No. 1 (14) (2015)

Section

Economics

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Copyright (c) 2015 Петро Леонідович Сук, Омран Ахмад Мохаммад Аль-Іббіні

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