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 regu...

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Bibliographic Details
Main Author: D. I. Khairullina
Format: Article
Language:English
Published: Tatar Educational Center “Taglimat” Ltd. 2015-06-01
Series:Russian Journal of Economics and Law
Subjects:
Online Access:https://www.rusjel.ru/jour/article/view/1882
Description
Summary: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.
ISSN:2782-2923