Gosoboronkaz. The concept of separate accounting for contracts. 2nd edition, stereotypical. Yakovlev A.V.

In the new version of the Decree of the Government of the Russian Federation of 19.01.1998 No. 47 “On the rules of maintaining by organizations that comply with the state order at the expense of the federal budget, separate accounting of the results of financial and economic activities”, formalized rules for the maintenance of separate accounts for contracts were determined, the form of reporting was determined the form of reporting execution of contracts. The book reveals the concept of separate accounting in detail: the determination of the basic concepts is given, the general approaches to the construction of a separate accounting system at the enterprise are consistently revealed, the concept of the control rule on examples is revealed.

the book is addressed to specialists of enterprises responsible for organizing separate accounting and Preparation of reporting contracts, as well as audit, consulting and implementation organizations engaged in automation of accounting at enterprises.