Smirnova N. Account in the restaurant feed: organization and method

Dissertation research consists in the theoretical ground of methodological principles and scientifically-applied development of methods of account taking into account the organizational and technological specific of activity of enterprises and subsections of restaurant economy of different type, as systems of account in the restaurant economy. Deification of enterprises is specified with the purpose of development of methodology of forming of financial results. It is explored operating of restaurant economy conditions and certainly their influence on the construction of the system of account, methodical approaches of perfection of account of activity of restaurant economy are namely developed in the sphere of small business. It is proved that the construction of account of noncommercial restaurant economy is conditioned by a presence and correlation of functions of feed: technologically-attendant, production-attendant and socially-attendant. In accordance with grouping of charges of subsections of feedof noncommercial type after functions and sources of their coverage grounded elements of registration policy in part of the Working card of accounts and system of documenting. The features of organization of feed are considered in agricultural enterprises and directions of perfection of account of this sphere are accordingly offered.