ЭлБиб

Молочнохозяйственный вестник, №4 (24), IV кв. 2016

169

Экономические науки

Formalization of preparatory work in drawing up an an-

nual accounting report of an agricultural organization

Mikhaylovskaya Anna Leonidovna, Candidate of Science (Economics), Associate

Professor of the Accounting and Finance Chair

e-mail:

Federal StateBudgetaryEducational Institutionof Higher Education theVereshchagin

State Dairy Farming Academy of Vologda

Abstract.

The article describes stages of preparatory work prior to drawing up an

annual accounting financial report of an agricultural organization. The author analyzes

regulatory documents for the financial report preparation of an agricultural organization.

The article takes into account various authors’ views on preparatory work stages prior to

drawing up an annual accounting financial report. The author proposes to systematize

the sequence of preparatory work procedures in the process of drawing up a financial

report and justifies their necessity.

Keywords:

preparatory work stages, accounting financial report, inventory,

account closing, error correction.

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