|PDF:||Author(s):||Kovalenko O. A., Zubko E. I.,|
|Number of journal:||3(16)||Date:||August 2011|
This article is about the development of a system of the second and third order analytical accounting for decision of the expenses accounting in small business. The system development consists of the detailed sequence of expenses formed at account 20 “Basic production” from the synthetic account (the first order account) to subaccounts by the types of products, and activities (the second order account) to the account per articles or elements of expenses (the second order account). The application of the second and third order accounts is based on the expenses classification by several attributes at subaccounts level definition: at the second level – by types of production (types of products), at the third level – by the expenses elements.
expenses for manufacture, expenses, the first order accounts, the second order accounts, the third order accounts, book-keeping, production accounting, small business, subaccount, synthetic accounting, expenditures