Academic literature on the topic 'Accounting for income and expenses'

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Journal articles on the topic "Accounting for income and expenses"

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Maisur, Hardian. "Implementation of Income and Expense Recognition at AHASS Jaya Servis." Nexus Synergy: A Business Perspective 1, no. 3 (2023): 168–92. https://doi.org/10.61230/nexus.v1i3.57.

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The problem factor that the author examines is regarding the implementation of income and expense recognition at AHASS Jaya Servis. The purpose of this research was to determine whether the recognition of income and expenses applied by AHASS Jaya Servis applies accounting standards or not. The data analysis technique used is descriptive qualitative which provides an overview of the research object based on data in the field, namely primary data resulting from interviews and secondary data resulting from income and expense recording documents at AHASS Jaya Servis. The results of this research i
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SLAVINSKYI, Valerii, Yuliia OLIINYK, and Diana VITKO. "Classification and recognition of income (expenses) and their display in the report." Economics. Finances. Law 10, no. - (2022): 37–40. http://dx.doi.org/10.37634/efp.2022.10.9.

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The paper is devoted to current issues of accounting of income and expenses at the enterprise. The research topic is very important and interesting, since profit is the main goal of entrepreneurial activity. The main factors affecting the recognition of financial results (profit or loss) at the enterprise are income and expenses from its activities. It is undeniable that the final financial result depends on the income and expenses of the enterprise, which realizes the problem of formation and proper organization of its accounting. An improved accounting system must accurately formulate the ex
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Kaplan, Steven E., David G. Kenchington, and Brian S. Wenzel. "The Valuation of Discontinued Operations and Its Effect on Classification Shifting." Accounting Review 95, no. 4 (2019): 291–311. http://dx.doi.org/10.2308/tar-2016-0235.

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ABSTRACT Research documents that firms shift operating expenses into income-decreasing, but not income-increasing, discontinued operations. We argue that valuation considerations explain this asymmetric result, as acquirers are likely to value the earnings of income-increasing discontinued operations more highly than the earnings of income-decreasing discontinued operations. Using a large sample of hand-collected data, we show that pre-tax earnings and operating expenses are significantly more value-relevant for income-increasing discontinued operations, supporting our economic explanation for
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TOKMAKOVA, Elena G., and Anna Yu Kosmacheva. "DESIGN OF AN ANALYTICAL ACCOUNTING SYSTEM FOR INCOME AND EXPENSES OF A MANAGEMENT COMPANY IN THE HOUSING AND UTILITIES SECTOR." Tyumen State University Herald. Social, Economic, and Law Research 8, no. 1 (2022): 249–68. http://dx.doi.org/10.21684/2411-7897-2022-8-1-249-268.

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The peculiarity of the activities of housing and communal services management companies has a very significant impact on the organization of income and expense accounting. Various areas of activity, the variety and features of the services provided, the availability of VAT benefits for some of them require a special design of analytical accounting of income and expenses in order to obtain detailed reliable information necessary for effective management. The methodology of the study is based on the generally accepted paradigm of understanding analytical accounting of income and expenses as a sy
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Степаненко, О.І., та В.О. Матковська. "Класифікація доходів і витрат для потреб обліку та управління". Інфраструктура ринку, № 79 (7 серпня 2024): 68–75. https://doi.org/10.32782/infrastruct79-12.

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The process of managing the company's income and expenses is closely related to the accounting system. The reliability of accounting information affects the quality of management decisions and business development strategy. The completeness and objectivity of information about the received income and incurred costs of the enterprise is based on their classification, which is an important aspect of the accounting organization. It makes it possible to reveal the connections between the objects that are grouped, ensures their identification. Classification creates a basis for choosing methods of
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DRUZHILOVSKAYA, Tat'yana Yu. "Deferred income and prepaid expenses: Problematic aspects of accounting." International Accounting 25, no. 6 (2022): 606–27. http://dx.doi.org/10.24891/ia.25.6.606.

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Subject. This article discusses the issues related to accounting for deferred income and deferred expenses. Objectives. The article aims to identify problems related to the accounting and reflection of deferred income and expenses in the reporting, and formulate proposals for solving these problems. Methods. For the study, I used a critical analysis, synthesis, comparison, observation, and the analog approach. Results. The article reveals the controversial aspects of the interpretation of the economic essence of deferred income and deferred expenses. It presents certain results of a study of s
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Santoso, Muhammad Rifky. "Matching Cost Against Revenue at Royalty Expenses." Indonesian Accounting Review 11, no. 2 (2021): 171. http://dx.doi.org/10.14414/tiar.v11i2.2558.

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The recording of royalty expenses must not only be consistent but also complied with the principle of matching costs against revenue, especially in calculating taxable income. If all accounting principles are not met in recording the royalty expense, the tax authority will correct it so that the royalty expenses cannot be deducted from taxable income. By using a case in a tax court in Indonesia, there is a taxpayer who does not meet the matching cost against revenue principle when recording royalty expenses. The taxpayer deducts these royalty expenses for the previous year in the current year
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C. Ibarra, Nino Vergel. "MANAGERIAL ACCOUNTING PRACTICES OF REPORTING NONCASH EXPENSES OF SELECTED MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) IN METRO MANILA." Malaysian Business Management Journal 2, no. 2 (2023): 85–89. http://dx.doi.org/10.26480/mbmj.02.2023.85.89.

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This study primarily aims to look into the management practices of reporting noncash expenses in the Income Statement of selected MSMEs in Metro Manila. This is descriptive research. Specifically, the study examines MSMEs common noncash expenses, methods of computation and reporting, and whether these companies show lower or higher noncash expenses according to their needs. Sixteen diversified companies were interviewed. The survey results confirmed that MSMEs’ typical noncash expense is depreciation and is computed using the straight-line method. Most MSMEs record their calculated noncash exp
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Mirbilolova, Zilola. "ACCOUNTING OF INCOME AND EXPENSES IN COMMERCIAL BANKS." Ilgʻor iqtisodiyot va pedagogik texnologiyalar 2, no. 1 (2025): 139–45. https://doi.org/10.60078/3060-4842-2025-vol2-iss1-pp139-145.

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In this article, we will consider the formation of expenses and income in commercial banks, development of its general indicators taking into account banking activity, accounting and analysis of expenses and income in banks on the example of JSICB "Ipak Yuli" bank.
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A.A., Safonova, and Akzhigitova A.N. "ACCOUNTING AND ANALYSIS OF OTHER INCOME AND EXPENSES AND THEIR IMPACT ON THE FINANCIAL RESULTS OF THE COMPANY." ИННОВАЦИОННЫЕ НАУЧНЫЕ ИССЛЕДОВАНИЯ 2022. 11-1(23) (November 17, 2022): 157–71. https://doi.org/10.5281/zenodo.7331485.

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The article presents an assessment of the impact of the volumes of other income and expenses of the organization on the financial result. The result of the analysis of other income and expenses of the Mostotrest PJSC enterprise for the period from 2019 to 2021 is presented. The role of other income and expenses in the formation of final financial results is determined. The directions of optimization of accounting of other income and expenses of the enterprise are considered. The possible directions of making changes both to the accounting policy of enterprises and to regulatory documents for o
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Dissertations / Theses on the topic "Accounting for income and expenses"

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Malyuga, Natalia Mykhailivna, and Viktoriya Sergeevna Vitchenko. "Management model of income reflection in accounting and financal statements." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53919.

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1. Національне положення (стандарт) бухгалтерського обліку 1 «Загальні вимоги до фінансової звітності»: Наказ Мінфіну України від 07.02.2013 р. № 73. URL: https://zakon.rada.gov.ua/laws/show/z0336-13 2. Податковий кодекс України від 02.12.2010 р. № 2755-VI. URL: https://zakon.rada.gov.ua/laws/show/2755-17. 3. Цал-Цалко Ю. С., Мороз Ю. Ю., Мельник Т. Ю. Облік, статистика, аналіз та аудит в системі контролювання фінансових результатів підприємства: монографія. Житомир: ЖНАЕУ, 2016. 300 с. 4. Завгородній В.П. Бухгалтерський облік в Україні. В.П. Завгородній.
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Killen, Karen L. "Ratio of Income Tax Expense to Operating Income as an Indicator of Fraud." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10105357.

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<p> Financial statement fraud is so prevalent that the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) both issued guidelines dealing with revenue recognition specifically because the majority of financial statement fraud involves overstating revenue. The specific problem addressed by this study was that although there are analytical procedures used throughout the audit process, only 10% - 12% of detected frauds are found using this method. Research has shown that companies with large differences between reported net income and taxabl
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Петренко, В. М. "Організація і методика обліку та аналізу доходів і витрат основної діяльності підприємства". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/68802.

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У роботі досліджено сутність доходів і витрат основної діяльності підприємства, нормативно-інформаційне забезпечення організації їх обліку та аналізу, методичні аспекти проведення аналізу. Основною метою цього дослідження є розробка рекомендацій щодо підвищення ефективності організації і методики обліку та аналізу доходів і витрат основної діяльності підприємства.<br>The master’s thesis focuses on the essence of income and expenses of the main activity of the enterprise, normative and informational support of the organization of their accounting and analysis, methodical aspects of the analy
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Пірус, А. В. "Облік, аналіз і аудит доходів та витрат основної діяльності в галузі будівництва (на прикладі ПП «СЕП «ЕНЕРГО-КОМ»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Pirus.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку та контролю доходів та витрат основної діяльності на підприємстві ПП «СЕП «ЕНЕРГО-КОМ» та нормативно-правова база регулювання доходів та витрат. Проаналізовано загальну економічну характеристику підприємства «ПП «СЕП «ЕНЕРГО- КОМ», організацію первинного обліку та особливості формування аналітичного та синтетичного обліку доходів та витрат. Запропоновано шляхи удосконалення обліку, аудиту та контролю доходів та витрат на ПП «СЕП «ЕНЕРГО-КОМ».<br
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????????, ????????? ??????????, and V. Tytykalo. "????????????? ?????????? ????????? ????????? ??????? ?????????? ?? ??????" Thesis, ????, 2017. http://eztuir.ztu.edu.ua/123456789/6202.

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?????????? ?? ???????? ????????? ??????? ????????? ??????????? ???? ?? ????????????? 08.00.09 ? ?????????????? ?????, ?????? ?? ????? (?? ?????? ??????????? ??????????). ? ???????????? ????????? ????????????? ??????????? ???????????? ?????? ? ????? ???????, ???????, 2017. ?????????? ????????? ?? ????????????? ????????? ????????????? ?????????? ????????? ????????? ??????? ?????????? ?? ????? ??????. ???????? ????????????? ?? ?????????? ?????? ?????????? ?????????, ?? ?????????????? ??????, ????? ????????? ???? ?????????? ??????. ????????????? ????? ???????? ????????? ???????? ??????????
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Мартинова, С. Л. "Облік, контроль та аналіз доходів і витрат підприємства (на прикладі ТОВ «Гідроенергомонтаж»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Martynova.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти та особливості ведення обліку, контролю та аналізу доходів і витрат ТОВ «Гідроенергомонтаж». Проаналізовано систему обліку доходів та витрат на ТОВ «Гідроенергомонтаж», особливості використання власного плану рахунків на підприємстві, розраховано та проаналізовано основні показники, які характеризують результати діяльності підприємства, його доходи і витрати та ефективність використання ресурсів. Запропоновано напрямки поліпшення обліку на підприємстві
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Прошкіна, Ю. А. "Облік, контроль та аналіз фінансових результатів на підприємстві КП «Теплопостачання міста Одеси»". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Proshkina.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку, контролю та аналізу фінансових результатів, зокрема: сутність прибутку як економічної категорії та об′єкту обліку, контролю та аналізу, порядок формування фінансових результатів підприємства. Вивчено діючу практику синтетичного та аналітичного обліку фінансових результатів, наведено характеристику КП «Теплопостачання міста Одеси», критично досліджено практику організації обліку витрат і доходів підприємства. Проаналізовано фінансовий результат, в
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Діденко, В. О. "Особливості обліку і контролю фінансових результатів на прикладі ТОВ «Консалтінг Лейн»". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Didenko.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку та контролю фінансових результатів діяльності підприємства, методика та організація обліку і внутрішнього контролю у ТОВ «Консалтінг Лейн». Проаналізовано економічну сутність дефініції «фінансові результати», визначено класифікацію фінансових результатів, проблемні питання обліку доходів, витрат та фінансових результатів, практику відображення інформації про доходи, витрати та фінансові результати в ТОВ «Консалтінг Лейн», проведено аналіз фінансов
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Kubešová, Zuzana. "Konvergence účetního a daňového systému." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85239.

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This thesis deals with the relationship between accounting and corporate income tax, it explains their different purposes and the way of control from the national and international point of view. The analysis of several countries shows the possible levels of cohesion of the accounting and tax system. Then the advantages and disadvantages of their close connection are discussed. The following part of the thesis describes the problems of calculation of the tax base from the trading income taken from accounting. Great attention is given to the tax deductible expenses and their minimisation (tax o
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Zaderaka, Natalia Nikolaevna, and Natalia Vitaliyivna Kyryk. "Concepts of determination of financial results: current state and development prospects." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53913.

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1. Drozd IK, Nazarova GB Concepts of accounting and control of financial results (at the enterprises of railway transport): monograph. 2009. 229 p. 2. International Accounting Standards / trans. from English for order. S.F. Head. K .: Federation of Professional Accountants and Auditors of Ukraine. 1998. 736 p. 3. Instructions on the application of the Chart of Accounts for accounting of assets, capital, liabilities and business operations of enterprises and organizations: Order of the Ministry of Finance of Ukraine dated 30.11.1999 № 291 URL: https://zakon.rada.
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Books on the topic "Accounting for income and expenses"

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Dilley, Steven C. Luxury automobiles: Accounting & reporting responsiblities. S.C. Dilley's Federal Tax Workshops, 1985.

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Accounting Ledger Book: Simple Income Expense Book, Record Income and Expenses. Independently Published, 2020.

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Accounting Ledger Book: Record Income and Expenses. Independently Published, 2021.

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Accounting Ledger Book: Record Income and Expenses. Independently Published, 2021.

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Accounting Ledger Book: Record Income and Expenses. Independently Published, 2020.

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Accounting Ledger Book: Record Income and Expenses. Independently Published, 2020.

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Plan, Funny. Accounting Ledger Book: Record Income and Expenses. Independently Published, 2021.

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Belluci, Emma. Accounting Ledger Book: Record Income and Expenses. Independently Published, 2021.

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Jack, Keep-Track. Accounting Ledger Book: Record Income and Expenses. Independently Published, 2021.

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Publishing, Jjmm. Accounting Ledger Book: Income and Expenses Tracker. Independently Published, 2021.

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Book chapters on the topic "Accounting for income and expenses"

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Griffiths, Ian. "Income and Expenses." In New Creative Accounting. Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-13649-0_2.

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Noor, Aris Setia, Syamsu Alam, Mursalim Nohong, and Muhammad Sobarsyah. "Influence of Income, Business Expenses, and Business Capital on Net Profit of Business." In Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022). Atlantis Press International BV, 2023. http://dx.doi.org/10.2991/978-94-6463-146-3_49.

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Nicholson, Margaret. "The Double Entry System for Expenses." In Accounting Skills. Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10853-4_5.

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Hussey, Roger. "The Income Statement." In MBA Accounting. Macmillan Education UK, 2014. http://dx.doi.org/10.1007/978-1-137-40435-0_6.

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Giles, R. S. "Personal Income." In Finance and Accounting. Macmillan Education UK, 1994. http://dx.doi.org/10.1007/978-1-349-13486-1_24.

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Felderer, Bernhard, and Stefan Homburg. "National Income Accounting." In Macroeconomics and New Macroeconomics. Springer Berlin Heidelberg, 1992. http://dx.doi.org/10.1007/978-3-642-58115-1_3.

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Young, R., and S. Grant. "National Income Accounting." In Work Out Economics ‘A’ Level. Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10010-1_12.

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Banerjee, Dibyendu, and Ramesh Chandra Das. "National income accounting." In Modern Macroeconomics. Routledge India, 2024. http://dx.doi.org/10.4324/9781003501138-3.

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Sherman, Howard J., Michael A. Meeropol, and Paul D. Sherman. "National Income Accounting." In Principles of Macroeconomics. Routledge, 2018. http://dx.doi.org/10.4324/9781351232111-5.

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Felderer, Bernhard, and Stefan Homburg. "National Income Accounting." In Macroeconomics and New Macroeconomics. Springer Berlin Heidelberg, 1987. http://dx.doi.org/10.1007/978-3-642-96969-0_4.

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Conference papers on the topic "Accounting for income and expenses"

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Kinstler, Thomas J. "Accounting and Corrosion Economics." In CORROSION 1986. NACE International, 1986. https://doi.org/10.5006/c1986-86388.

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The purpose of this paper is to discuss basic accounting terms and procedures to the corrosion technologist. The author is not a professional accountant and does not intend to provide recommendations or guidance in actual accounting decisions--rather the author intends to describe accounting for the general information of the audience and reader as an aid to understanding the makeup, significance and relationship of an organization's financial statements. Further, the author explores in slightly more detail those accounting procedures which would influence cash flows (such as expenses) relevan
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Pradana, Alfian Dovi, and Ning Rahayu. "Tax Treatment on the Amortization Expenses of Goodwill Arising from Acquisition as Deductible Expenses to Gross Income in the Calculation of Taxable Income." In 6th International Accounting Conference (IAC 2017). Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.18.

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TABAN, Elena, and Alexandru NEDERITA. "Problematic aspects regarding the accounting of costs and expensesin tourist entities." In "Mediul şi dezvoltarea durabilă", conferinţă ştiinţifică naţională cu participare internaţională. Ion Creangă Pedagogical State University, 2024. https://doi.org/10.46727/cg.17-18-05-2024.p236-250.

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Cost and expense accounting provides the information necessary to determine the economic indicators that form the basis of the substantiation of prices, income and financial results, etc. In this article, some aspects of the accounting of costs and expenses of tourist entities are investigated and recommendations are made regarding its improvement in accordance with the requirements of the accounting regulations in force. The main ones refer to how to determine the cost components of tourism products, documenting expenses, recognizing and evaluating expenses, how to manage for costs and expens
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Nederita, Alexandru, and Angela Popovici. "Methodological-applied aspects of accounting for revenues and expenses in the economic activity of non-profit organizations." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.05.

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This article addresses the main issues that arise in the accounting of revenues and expenses in the economic activity of non-profit organizations. Such issues include the identification of components, recognition, evaluation, recording in accounting accounts, as well as the presentation of information regarding the revenues and expenses generated by the economic activity of non-profit organizations in financial situations. To solve the specified problems, it is recommended to: - specify the elements that can be included in the composition of revenues and expenses; - recognize revenues and expe
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Andreeva, S. V. "Reintroducing The Category Of Extraordinary Income And Expenses In The Accounting Practice." In Global Challenges and Prospects of The Modern Economic Development. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.04.02.87.

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Akbasheva, D. M., and Z. Koichueva. "Accounting of income, expenses and financial results by major types activities for agricultural enterprises." In ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-11-2018-31.

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Akbasheva, D. M., and Z. Koichueva. "Accounting of income, expenses and financial results by main types activities for agricultural enterprises." In ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-12-2018-24.

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Tataru, Vlada. "Creative accounting." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.42.

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Creative accounting is a term used to describe the use of accounting practices that are technically legal, but that may be considered unethical or even fraudulent. It is also known as aggressive accounting, as it doesn’t strictly adhere to standard accounting principles. This practice involves manipulating financial data to make a company's financial performance appear better than it actually is, usually to meet financial targets or to inflate stock prices. This can be done in various ways such as inflating revenue, understating expenses, deferring or accelerating income, or manipulating balan
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Meghea, Maria. "The applicable aspects of the analysis of the income structure for the decision-making process." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.51.

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Due to the tax implications, the income recorded in the accounting of a commercial company requires particularly high attention from managers and accountants. The difference between income and expenses recorded in accounting represents accounting profit. To calculate the fiscal profit, rules are followed that have varied over time with the legislative changes related to the calculation of the profit tax. In addition to their fiscal importance, revenues provide, through their economic analysis, important information about how the unit's resources were used and about the results obtained.
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Schiopu, Ana. "Approaches regarding the accounting of income and expenditure related to study fees in technical vocational education institutions." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.04.

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According to the Educational Strategy "Education 2030" aims to improve the infrastructure of educational institutions, including technical vocational education institutions, which will condition the assurance of better study quality, a qualified professional training and a relationship with the labor market. Another objective is the lifelong learning strategy, which is done on the basis of study contracts with technical vocational education institutions against payment. That is why solving the problems of identifying the criteria and classifying income and expenses in the IÎPT of recognition a
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Reports on the topic "Accounting for income and expenses"

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Peters, Sandra, and Matthew Winters. Comment Letter to FASB on Disaggregation of Income Statement Expenses. CFA Institute, 2023. http://dx.doi.org/10.56227/23.2.8.

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Karabarbounis, Loukas, and Brent Neiman. Accounting for Factorless Income. National Bureau of Economic Research, 2018. http://dx.doi.org/10.3386/w24404.

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Graham, John, Jana Raedy, and Douglas Shackelford. Research in Accounting for Income Taxes. National Bureau of Economic Research, 2010. http://dx.doi.org/10.3386/w15665.

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Caselli, Francesco. Accounting for Cross-Country Income Differences. National Bureau of Economic Research, 2004. http://dx.doi.org/10.3386/w10828.

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Smith, Kristin, and Nicholas Adams. Child care subsidies critical for low-income families amid rising child care expenses. University of New Hampshire Libraries, 2013. http://dx.doi.org/10.34051/p/2020.195.

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Weitzman, Martin. Some Theoretical Connections Among Wealth, Income, Sustainability, and Accounting. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w22060.

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Chang, Yoosoon, Steven Durlauf, Bo Hu, and Joon Park. Accounting for Individual-Specific Heterogeneity in Intergenerational Income Mobility. National Bureau of Economic Research, 2025. https://doi.org/10.3386/w33349.

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Edgerton, Jesse. Investment, Accounting, and the Salience of the Corporate Income Tax. National Bureau of Economic Research, 2012. http://dx.doi.org/10.3386/w18472.

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Toossi, Saied. Cost of school meals and households' difficulty paying for expenses. Economic Research Service, U.S. Department of Agriculture,, 2023. http://dx.doi.org/10.32747/2023.8122123.ers.

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School meals are typically served to children for free, at a reduced price, or at full price depending on their household income and size. In response to the Coronavirus (COVID-19) pandemic, the U. S. Department of Agriculture issued a waiver allowing schools to provide meals for free to all students, regardless of household income, in the 2020-21 and 2021-22 school years. This waiver expired on June 30, 2022, leading some advocates and policymakers to express concern that the reintroduction of prices for school meals could make it difficult for some households to meet their other expenses. Th
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Hanushek, Eric, Jens Ruhose, and Ludger Woessmann. Knowledge Capital and Aggregate Income Differences: Development Accounting for U.S. States. National Bureau of Economic Research, 2015. http://dx.doi.org/10.3386/w21295.

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