Accounting in the Soviet Union:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York u.a.
Praeger
1992
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 191 S. |
| ISBN: | 0275930696 |
Internformat
MARC
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| 245 | 1 | 0 | |a Accounting in the Soviet Union |c Ehiel Ash and Robert Strittmatter |
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| 264 | 1 | |a New York u.a. |b Praeger |c 1992 | |
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Datensatz im Suchindex
| _version_ | 1804119674431995904 |
|---|---|
| adam_text | Contents
Tables and Figures vii
Preface ix
Introduction xi
I Soviet Enterprise Management: The Political and
Economic Environment
1 The Social Structure and Policy of the Soviet Union 3
2 Characteristic Features of Socialism in the Soviet Union 11
3 The Soviet Economy: An Unadorned and Outspoken View 21
4 A Socialist Industrial Enterprise 31
5 Finance, Money, and Prices in the Soviet Union 37
6 The Alternative (Underground) Economy 45
7 Objectives and Standardization of Soviet Accounting 53
II Accounting Theory as the Basis for Creation of
Accounting Practice
8 Development of Accounting Theory and Systems 63
9 Accounting Methodology and Enterprise Resources 71
vi CONTENTS
10 The Balance Sheet, Account Theory, and Verification Devices 77
III Accounting for Economic Resources, Their Sources, and
Economic Processes in Soviet Industrial Enterprises
11 Accounting for Plant Assets 87
12 Accounting for Materials and Low Cost Expendable Items 99
13 Accounting for Labor and Payroll 105
14 Accounting for Production Costs 113
15 Inventorying of Production and Cost Determination 127
16 Accounting for the Finished Product 133
17 Accounting for Cash and Credit Transactions 141
18 Accounting for Funds, Financial Results, and Price Changes 149
19 Reporting Enterprise Financial Position and Operations 157
20 Economic Analysis as a Means of Control 165
Appendix A Extracts from the Criminal Code of the Russian
Soviet Federated Socialist Republic 175
Appendix B Schema of General Ledger Account Correspondence 177
Appendix C Chart of Accounts to be Used by All Soviet
Industrial and Construction Enterprises 179
Notes 183
Bibliography 187
Index 189
Tables and Figures
TABLES
3.1 Classification of Soviet Industrial Enterprises 22
12.1 Amortization of Low Cost Expendable Items 104
14.1 Basic Cost Accounting Transactions and Entries 124
15.1 Calculation of Actual Cost of Rear Automobile Chassis 132
FIGURES
9.1 Classification of Economic Resources and Their Sources
in a Soviet Industrial Enterprise 76
10.1 Balance Sheet of a Soviet Industrial Enterprise 78
14.1 General Schema of Cost Account Correspondence 126
16.1 General Schema of Sales Transactions and Related Accounts 139
17.1 Accounts Corresponding with Account 51, Cash in Bank 143
18.1 Effects of Various Transactions on Account 85,
State Equity Fund 151
|
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| discipline | Wirtschaftswissenschaften |
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| isbn | 0275930696 |
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| physical | XII, 191 S. |
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| spelling | Ash, Ehiel Verfasser (DE-588)171173759 aut Accounting in the Soviet Union Ehiel Ash and Robert Strittmatter 1. publ. New York u.a. Praeger 1992 XII, 191 S. txt rdacontent n rdamedia nc rdacarrier Accountancy gtt Bedrijven gtt Accounting Soviet Union Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Sowjetunion Sowjetunion (DE-588)4077548-3 gnd rswk-swf Sowjetunion (DE-588)4077548-3 g Rechnungswesen (DE-588)4048732-5 s DE-604 Strittmatter, Robert Verfasser (DE-588)171173767 aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003418295&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ash, Ehiel Strittmatter, Robert Accounting in the Soviet Union Accountancy gtt Bedrijven gtt Accounting Soviet Union Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4077548-3 |
| title | Accounting in the Soviet Union |
| title_auth | Accounting in the Soviet Union |
| title_exact_search | Accounting in the Soviet Union |
| title_full | Accounting in the Soviet Union Ehiel Ash and Robert Strittmatter |
| title_fullStr | Accounting in the Soviet Union Ehiel Ash and Robert Strittmatter |
| title_full_unstemmed | Accounting in the Soviet Union Ehiel Ash and Robert Strittmatter |
| title_short | Accounting in the Soviet Union |
| title_sort | accounting in the soviet union |
| topic | Accountancy gtt Bedrijven gtt Accounting Soviet Union Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accountancy Bedrijven Accounting Soviet Union Rechnungswesen Sowjetunion |
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