Features of accounting operations at lessee
The features of accounting for leasing transactions in the lessee. In particular, account transactions repairs lessee accounting obtaining insurance reimbursement and accounting operations of an operating lease the lessee. In addition, it is proposed to improve the accounting for leasing transaction...
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| Format: | Article |
| Language: | English |
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Zhytomyr State Technological University
2015-03-01
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| Series: | Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki |
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| Online Access: | http://ven.ztu.edu.ua/article/view/50192 |
| _version_ | 1819008203129618432 |
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| author | A.S. Krutova |
| author_facet | A.S. Krutova |
| author_sort | A.S. Krutova |
| collection | DOAJ |
| description | The features of accounting for leasing transactions in the lessee. In particular, account transactions repairs lessee accounting obtaining insurance reimbursement and accounting operations of an operating lease the lessee. In addition, it is proposed to improve the accounting for leasing transactions, maintain records of analytical facilities leased as each object and the direction of use. In order to obtain the most relevant information about leasing object proposed, depending on the direction of use of the asset, specify the account or sub-account, which will be related costs associated with the payment of lease payments. |
| first_indexed | 2024-12-21T00:36:44Z |
| format | Article |
| id | doaj.art-71ec7145544041319db3c8246af9f578 |
| institution | Directory Open Access Journal |
| issn | 1728-4236 1728-4236 |
| language | English |
| last_indexed | 2024-12-21T00:36:44Z |
| publishDate | 2015-03-01 |
| publisher | Zhytomyr State Technological University |
| record_format | Article |
| series | Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki |
| spelling | doaj.art-71ec7145544041319db3c8246af9f5782022-12-21T19:21:47ZengZhytomyr State Technological UniversityVìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki1728-42361728-42362015-03-01171294298Features of accounting operations at lesseeA.S. Krutova The features of accounting for leasing transactions in the lessee. In particular, account transactions repairs lessee accounting obtaining insurance reimbursement and accounting operations of an operating lease the lessee. In addition, it is proposed to improve the accounting for leasing transactions, maintain records of analytical facilities leased as each object and the direction of use. In order to obtain the most relevant information about leasing object proposed, depending on the direction of use of the asset, specify the account or sub-account, which will be related costs associated with the payment of lease payments.http://ven.ztu.edu.ua/article/view/50192leasingleasing operetionsfacility leasinglesseelease paymentsaccounting |
| spellingShingle | A.S. Krutova Features of accounting operations at lessee Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki leasing leasing operetions facility leasing lessee lease payments accounting |
| title | Features of accounting operations at lessee |
| title_full | Features of accounting operations at lessee |
| title_fullStr | Features of accounting operations at lessee |
| title_full_unstemmed | Features of accounting operations at lessee |
| title_short | Features of accounting operations at lessee |
| title_sort | features of accounting operations at lessee |
| topic | leasing leasing operetions facility leasing lessee lease payments accounting |
| url | http://ven.ztu.edu.ua/article/view/50192 |
| work_keys_str_mv | AT askrutova featuresofaccountingoperationsatlessee |