Classification and recognition of income (expenses) and their display in the report

Анотація

The paper is devoted to current issues of accounting of income and expenses at the enterprise. The research topic is very important and interesting, since profit is the main goal of entrepreneurial activity. The main factors affecting the recognition of financial results (profit or loss) at the enterprise are income and expenses from its activities. It is undeniable that the final financial result depends on the income and expenses of the enterprise, which realizes the problem of formation and proper organization of its accounting. An improved accounting system must accurately formulate the expediency of expenses and income that have a significant impact on the formation of financial results. The costing and invoicing process has changed significantly over the past few years. Such changes are due to the fact that the functioning of new divisions requires the construction of an improved system of accounting for income and expenses. Since the goal of any business is to make a profit. Therefore, in this context, the following tasks appear, such as: setting up the system of formation and accounting of costs at the enterprise, finding reserves for reducing costs. The paper provides an overview of income and expense accounting and their classification. An analysis of the interpretation of expenses and the classification of income according to national and international standards will be carried out. Interesting and relevant proposals have been made to improve the current legal framework of income and expenditure. To improve the process of obtaining profit and reduce costs at enterprises.

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