Yamborko G. Accounting of financial results of entrepreneurship

Charges, profits, financial results of entrepreneurial activity subjects. Scientifically-theoretical and scientifically-methodical substantiation of questions concerning confession and accounting of incomes, charges, financial results in conditions of markets relations development in Ukraine and development of practical recommendations concerning the concordance of record-keeping and taxes calculations of activity result using the information accumulated in the set of record-keeping accounts. Methods: analysis and generalization, groupment, comparison, generalization of economic indicators, methods of elementary mathematics and mathematical statistics. Conceptual bases of charges and profits confession are systematized in dissertation. It was scientifically grounded significance of enterprise performance indicators, as an important informative basis of management process. Conceptual bases and organizationally-methodological principles of financial results accounting were considered, influencing of registration policy, registrations estimations, events after balance date on enterprise income was explored. Organizational principles of income tax accounting, deferred taxes assets and obligations were determined. It was recommended own approaches concerning method of tax income determination on the basis of record-keeping information, methodic of financial result analysis. Subjects of entrepreneurial activity, educational process.