Стаття

Features of receipt and documentary registration of fixed assets at an agricultural enterprise

Дмитренко, Алла Василівна

The article specifies the peculiarities of the organization of accounting of fixed assets at enterprises taking into account modern conditions of management. The definition of the group "fixed assets" is given. The main regulations governing the accounting of fixed assets, accounting classification of fixed assets and accounts for their accounting are considered. The main purpose of the commercial enterprise is to increase revenues and profit. This process involves fixed assets, since they produce material benefits. The article presents the concept of "basic means" in accordance with the regulatory framework. Analyzed ways to get to the company. It is examined what forms of documentation are used to display operations with them.

Англійська

2021-12

fixed assets

Національний університет «Полтавська політехніка імені Юрія Кондратюка»

Dmytrenko A.V. Features of receipt and documentary registration of fixed assets at an agricultural enterprise / A.V. Dmytrenko, T.V. Matiash // Економіка і регіон. – 2021. – № 4 (83). – С. 100-106.

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