Development of Accounting Policies of Agricultural Enterprises

Maryna Dubinina () and Oksana Boyeva ()
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Maryna Dubinina: Mykolayiv National Agrarian University, Mykolayiv, Ukraine
Oksana Boyeva: Mykolayiv National Agrarian University, Mykolayiv, Ukraine

Oblik i finansi, 2014, issue 4, 17-23

Abstract: Today, the availability of different approaches to understanding the nature of accounting policies indicates about incomplete scientific research in this area. The purpose of the article is to evaluate the features of development of accounting policy of agricultural enterprises with the aim of identifying the ways to improve the accounting process, drawn on the example of a separate business entity. The article analyses the features of accounting policy of agricultural enterprises as business entities with specific objects of accounting, the current legal regulation of accounting policies, its level and methodological support. The article contains the study of the main components of the entity's accounting policies and mechanisms for their implementation. Attention is focused on the importance of internal audit for the purpose of correspondence with the provisions of company's accounting policies. It is proposed to include information completeness control in the accounting software of additional procedures that promote the principles of accounting policies adopted in the enterprise.

Keywords: agricultural enterprise; accounting policies; working chart of accounts; internal audit software (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014
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