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Authors : 1. Diana Ildusovna Khairullina,
PhD (Economics), Associate Professor
Institute of Economics, Management and Law (Kazan), Russia
Features of the organization of separate accounting of income and expenses from business and statutory activities of the dwelling-construction cooperative
Objective: to reveal the need for separate accounting of income and expenses from business and statutory activities of dwelling-construction cooperative.
Methods: in this work, the abstract-logical method of research has been applied.
Results: basing on the analysis of normative-legal documents regulating the activities of dwelling-construction cooperatives, the business activities of cooperatives were determined, the income and expenses received by the cooperative from business activity were reviewed.
Scientific novelty: the technique is proposed of separate accounting of expenditures from business and statutory activities in dwelling-construction cooperative.
Practical value: the main provisions and conclusions can be used in dwelling-construction cooperatives, as well as in research and teaching activity.
Keywords :
Entrepreneurship; Statutory activities; Dwelling-construction cooperative; Separate accounting; Revenues; Expenses
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Citation :
Khairullina D.I. Features of the organization of separate accounting of income and expenses from business and statutory activities of the dwelling-construction cooperative, Actual Problems of Economics and Law, 2015, No. 2, pp. 134–139.
Type of article : The scientific article
Date of receipt of the article :
11.02.2015
Date of adoption of the print :
14.04.2015
Date of online accommodation :
15.07.2015
