GRNTI 06.35 Учетно-экономические науки
GRNTI 06.52 Экономическое развитие и рост. Прогнозир-ние и планирование экономики. Экономич. циклы и кризисы
GRNTI 06.81 Экономика и организация предприятия. Управление предприятием
OKSO 38.02.01 Экономика и бухгалтерский учет (по отраслям)
BBK 65 Экономика. Экономические науки
TBK 77 Экономика. Бухгалтерский учет. Финансы
This tutorial is part of a set that includes the textbook "Accounting and reporting" and the presentation thereto prepared in accordance with the Program of certification of accountants commercial organizations IPB of Russia, taking into account the requirements of the professional standard "Accountant". Designed for students of educational centres (practicing accountants and chief accountants, internal auditors, financiers), who are being prepared for the exam for a certificate of a professional accountant. Can be used in the preparation of masters and bachelors of Economics.
Accounting, valuation, costing, inventory, audit, costs, products, balance sheet accounting (financial) statements
текст
1. Konstituciya Rossiyskoy Federacii (prinyata vsenarodnym golosovaniem 12.12.1993) (s uchetom popravok, vnesennyh Zakonami RF o popravkah k Konstitucii RF ot 30.12.2008 № 6-FKZ, ot 30.12.2008 № 7-FKZ, ot 05.02.2014 № 2-FKZ, ot 21.07.2014 № 11-FKZ) (st. 71).
2. Nalogovyy kodeks Rossiyskoy Federacii: chast' pervaya ot 31.07.1998 № 146-FZ (st. 23); chast' vtoraya ot 05.08.2000 № 117-FZ (st. 313).
3. Federal'nyy zakon ot 06.12.2011 № 402-FZ «O buhgalterskom uchete».
4. Polozhenie po vedeniyu buhgalterskogo ucheta i buhgalterskoy otchetnosti v Rossiyskoy Federacii, utv. prikazom Minfina Rossii ot 29.07.1998 № 34n.
5. Plan schetov buhgalterskogo ucheta finansovo-hozyaystvennoy deyatel'nosti organizaciy i Instrukciya po primeneniyu Plana schetov buhgalterskogo ucheta finansovo-hozyaystvennoy deyatel'nosti organizaciy, utv. prikazom Minfina Rossii ot 31 oktyabrya 2000 № 94n
6. Professional'nyy standart «Buhgalter», utv. prikazom Mintruda Rossii ot 22.12.2014 № 1061n.
7. Programma reformirovaniya buhgalterskogo ucheta v sootvetstvii s mezhdunarodnymi standartami finansovoy otchetnosti, utv. posta-novleniem Pravitel'stva RF ot 06.03.1998 № 283.
8. Metodicheskie ukazaniya po formirovaniyu buhgalterskoy otchetnosti pri osuschestvlenii reorganizacii organizaciy, utv. prikazom Minfina Rossii ot 20.05.2003 № 44n.
9. Manohova S.V. Kommentariy k pis'mu Mintruda Rossii ot 20.07.2016 № 14-2/V-688 [Tekst] / S.V. Manohova // Oplata truda: akty i kommentarii dlya buhgaltera. — 2016. — № 9. — S. 73–76.
10. Hahonova N.N. Professional'nyy standart: «Buhgalter»: obzor osnovnyh polozheniy. // Konsul'tant po-Rostovski. Informacionno-analiticheskaya gazeta, 2016 — № 5 (144). — s. 20–24.
