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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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
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author D. I. Khairullina
author_facet D. I. Khairullina
author_sort D. I. Khairullina
collection DOAJ
description 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.
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spelling doaj.art-7b6aba9114e5451db1c44a2a281bc4532024-03-20T08:16:48ZengTatar Educational Center “Taglimat” Ltd.Russian Journal of Economics and Law2782-29232015-06-01021341391880FEATURES OF THE ORGANIZATION OF SEPARATE ACCOUNTING OF INCOME AND EXPENSES FROM BUSINESS AND STATUTORY ACTIVITIES OF THE DWELLING-CONSTRUCTION COOPERATIVED. I. Khairullina0Institute of Economics, Management and Law (Kazan)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.https://www.rusjel.ru/jour/article/view/1882entrepreneurshipstatutory activitiesdwelling-construction cooperativeseparate accountingrevenuesexpenses
spellingShingle D. I. Khairullina
FEATURES OF THE ORGANIZATION OF SEPARATE ACCOUNTING OF INCOME AND EXPENSES FROM BUSINESS AND STATUTORY ACTIVITIES OF THE DWELLING-CONSTRUCTION COOPERATIVE
Russian Journal of Economics and Law
entrepreneurship
statutory activities
dwelling-construction cooperative
separate accounting
revenues
expenses
title FEATURES OF THE ORGANIZATION OF SEPARATE ACCOUNTING OF INCOME AND EXPENSES FROM BUSINESS AND STATUTORY ACTIVITIES OF THE DWELLING-CONSTRUCTION COOPERATIVE
title_full FEATURES OF THE ORGANIZATION OF SEPARATE ACCOUNTING OF INCOME AND EXPENSES FROM BUSINESS AND STATUTORY ACTIVITIES OF THE DWELLING-CONSTRUCTION COOPERATIVE
title_fullStr FEATURES OF THE ORGANIZATION OF SEPARATE ACCOUNTING OF INCOME AND EXPENSES FROM BUSINESS AND STATUTORY ACTIVITIES OF THE DWELLING-CONSTRUCTION COOPERATIVE
title_full_unstemmed FEATURES OF THE ORGANIZATION OF SEPARATE ACCOUNTING OF INCOME AND EXPENSES FROM BUSINESS AND STATUTORY ACTIVITIES OF THE DWELLING-CONSTRUCTION COOPERATIVE
title_short FEATURES OF THE ORGANIZATION OF SEPARATE ACCOUNTING OF INCOME AND EXPENSES FROM BUSINESS AND STATUTORY ACTIVITIES OF THE DWELLING-CONSTRUCTION COOPERATIVE
title_sort features of the organization of separate accounting of income and expenses from business and statutory activities of the dwelling construction cooperative
topic entrepreneurship
statutory activities
dwelling-construction cooperative
separate accounting
revenues
expenses
url https://www.rusjel.ru/jour/article/view/1882
work_keys_str_mv AT dikhairullina featuresoftheorganizationofseparateaccountingofincomeandexpensesfrombusinessandstatutoryactivitiesofthedwellingconstructioncooperative