Actual problems of innovative economy and law

Journal "Actual problems of innovative economy and law" is included in category B for specialties: in the field of knowledge "Management and administration": 073, 076 (order of the Ministry of Education and Science of Ukraine dated 23.08.2023 No. 1035) and 071, 072, 075 (order of the Ministry of Education and Science of Ukraine dated 12.20.2023 No. 1543); in the field of knowledge "Social and behavioral sciences" 051 (order of the Ministry of Education and Science of Ukraine dated August 23, 2023 No. 1035); in the field of knowledge "Law" - 081 and "Public management and administration" - 281 (order of the Ministry of Education and Science of Ukraine dated 12.20.2023 No. 1543).
Registration of an entity in print media: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1390 dated 11/16/2023. Media identifier: R30-02018
The journal is indexed in the International Scientific Center of Index Copernicus International

Documentary maintenance of records in accounting: the analysis of innovations and directions of improvement

# 11 76-79 Download/view the full text of the article

УДК 657.1

МАРЕНИЧ Т. Г.,
доктор економічних наук, професор,
Харківський національний технічний університет
сільського господарства імені Петра Василенка

Abstract

The purpose of the article is to summarize the main changes in the legislation on documenting the facts of economic activity and develop proposals on the list of mandatory requisites for primary documents. It is noted that the legislative acts have been amended concerning the status of primary documents and certain of their mandatory requisites. It is substantiated that the primary document is a document confirming the performance of an economic operation, process, phenomenon or event in the economic activity of the enterprise at the time of their holding or after the termination. It is concluded that there is a tendency to reduce the number of mandatory requisites. The author’s list of mandatory requisites of primary documents is offered, which will provide a complete and sufficient description of each business transaction.

Key words: primary document, mandatory requisites, business transaction, primary accounting.

References

  1. Butynets’ T. A. (1999). Dokumentuvannya hospodars’kykh operatsiy: teoriya, metodolohiya, komp’yuteryzatsiya [Documenting business transactions: theory, methodology, computerization]. Zhytomyr: ZhITI, p. 412 [in Ukrainian].
  2. Butynets’ F. F. (2000). Teoriya bukhhalters’koho obliku [Accounting theory]. (2 d ed.). Zhytomyr: ZhITI, p. 640 [in Ukrainian].
  3. Bezverkhyy K. (2016). Poryadok pidtverdzhennya faktiv zdiysnennya hospodars’kykh operatsiy: oblikovo-yurydychnyy aspekt [The order of confirmation of the facts of business operations: accounting and legal aspect]. Bukhhalters’kyy oblik i audyt – Accounting and audit, No 4, pp. 39-44 [in Ukrainian].
  4. Lehenchuk S. F., Vol’s’ka K. O., and Vakun O. V. (2016). Dokumentuvannya v bukhhalters’komu obliku: protsesnyy pidkhid [Documentation in accounting: a process approach]. Ivano-Frankivs’k: Vydavets’ Kushnir H.M., p. 228 [in Ukrainian].
  5. Shvets’ V. H. (2003). Teoriya bukhhalters’koho obliku [Accounting theory]. Kyiv: Znannya-Pres, p. 444 [in Ukrainian].
  6. Velsh Hlen A., and Short Deniel H. (1999). Osnovy finansovoho obliku [Fundamentals of financial accounting]. (O. Minin, O. Tkach, Trans). Kyiv: Osnovy, p. 943 [in Ukrainian].
  7. Marenych T. H. (2005). Udoskonalennya pervynnoyi oblikovoyi dokumentatsiyi [Improvement of primary accounting documentation]. Ahroinkom – Agroinkom, No 5-6, pp. 68-71 [in Ukrainian].
  8. Polozhennya pro dokumental’ne zabezpechennya zapysiv v bukhhalters’komu obliku, zatverdzhene nakazom Ministerstva finansiv Ukrayiny vid 24.05.1995 r. № 88 [The situation on documentary ensuring records in the accounting records, approved by the Ministry of Finance of Ukraine dated 24.05.1995, No 88]. (1995, 24 may). zakon0.rada.gov.ua. Retrieved from http://zakon0.rada.gov.ua/laws/show/z0168-95 [in Ukrainian].
  9. Zakon Ukrayiny «Pro bukhhalters’kyy oblik ta finansovu zvitnist’ v Ukrayini» vid 16.07.1999 r. № 996-XIV [The law of Ukraine «About accounting and financial reporting in Ukraine» from 16.07.1999, № 996-XIV]. (1999, 16 July). zakon2.rada.gov.ua. Retrieved from http://zakon2.rada.gov.ua/laws/show/ 996-14
    [in Ukrainian].
  10. Zakon Ukrayiny «Pro vnesennya zmin do deyakykh zakoniv Ukrayiny shchodo usunennya administratyvnykh bar’yeriv dlya eksportu posluh» vid 03.11.2016 r. № 1724-VIII [The law of Ukraine «On amendments to some laws of Ukraine on elimination of administrative barriers to export of services» from 03.11.2016, No 1724-VII]. (2016, 03 November). zakon0.rada.gov.ua. Retrieved from http://zakon0.rada.gov.ua/laws/show/ 1724-19 [in Ukrainian].
  11. Hrabova N. M. (1998). Teoriya bukhhalters’koho obliku [Accounting theory]. (5 d. ed.) M.V. Kuzhel’niy (Ed.). Kyiv: A.S.K., p. 223 [in Ukrainian].

The article was received 16.03.2017

Quote article, APA style

Marenych T. H.. 16.03.2017 . Documentary maintenance of records in accounting: the analysis of innovations and directions of improvement. The journal "Actual problems of innovative economy and law". 2017 / #1. 76-79pp.

Quote article, MLA style

Marenych T. H.. "Documentary maintenance of records in accounting: the analysis of innovations and directions of improvement". The journal "Actual problems of innovative economy and law". 16.03.2017 .

Quote article, translit