Organization of accounting of credit unions activities of Ukraine
Journal Title: Економіка: реалії часу - Year 2017, Vol 3, Issue 31
Abstract
The publication examines the main legal acts that approve and define the organizational, methodological and other features of accounting in credit unions. The concept of "accounting organization" and "organizational support" was investigated, which made it possible to structure approaches to the determination of these concepts by different scholars and formulate their own definition of these concepts. Determined the basic directions of organizational support of accounting of activity of credit unions of Ukraine, which include the regulation of the accounting apparatus and the regulation of the accounting process. The internal rules of accounting of activity of credit unions for each direction of organizational support are offered and defined the sphere of their activity.
Authors and Affiliations
Mykola Korinko
Keywords
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