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Сash assets of an individual entrepreneur, problems of accounting and control


Sleptsova L.V., Poleschuk T.A.
(about the authors)

Sleptsova Larisa Vasilevna – (Vladivostok State University of Economics and Service)

Poleschuk Tatiana Aleksandrovna – (Vladivostok State University of Economics and Service)

Published in:
Russian Journal of Entrepreneurship
– Volume 18, Number 12 (June 2017)



Keywords: accounting arrangement, accounting policy, cash, cash and non-cash settlements, cash flow statement


Citation:
Sleptsova L.V., Poleschuk T.A. (2017). Сash assets of an individual entrepreneur, problems of accounting and control. Russian Journal of Entrepreneurship, 18(12), 1975-1984. doi: 10.18334/rp.18.12.38023


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Abstract:

Arrangement of the accounting of cash and their timely and full coverage is a rather laborious and at the same time risky process, because even one mistake can cause a number of violations and inaccuracies that will affect the business process and information about the financial and property status of the enterprise. The goal of the study is a review of the problematic aspects of arrangement and control of accounting of cash and the granting proposals for their solution. In accordance with the goals, we determine the problem aspects of improvement of analytical accounting, documentation and internal reporting, which, in turn, will affect the improvement of the activities of an individual entrepreneur as a whole. We have stated that the result of the activities of an individual entrepreneur directly depends on the efficient work of an enterprise, and especially on the solution of problems related to the account of funds that are a composite activity of the enterprise. The efficiency of arrangement of the account of money resources will provide rational distribution and use of money resources, and thereby a successful financial activity of the enterprise.








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