Recording advertising costs in company’s accounting records
Journal Title: Економіка: реалії часу - Year 2015, Vol 2, Issue 18
Abstract
The economic side of company’s costs has been researched and it has been justified to divide costs into productive and unproductive ones and therefore to provide the corresponding approach to the accounting reflection of such costs. It has been offered to create Analytical Accounts: 9331 "Productive advertising costs" and 9332 "Unproductive advertising costs" that will assist in taking sound business decisions in the segment of cost management and general advertising costs in particular.
Authors and Affiliations
Vasyl Deriy
Keywords
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