Lysiuk A. Organization and methods of accounting for transactions with advertising products

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0415U005594

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

01-10-2015

Specialized Academic Board

Д 14.052.01

Zhytomyr Polytechnic State University

Essay

The thesis focuses on the theoretical justification and solution of a number of issues related to the improvement of the organization and methods of accounting for transactions with advertising products. The economic nature of advertising product has been defined as well as the accounting objects in terms of emergence of advertising items have been identified. Classification of expenses incurred for creating an advertising product for accounting purposes has been developed as well as regulations for supporting accounting reflection of transactions with advertising products have been improved. Organizational issues of accounting for transactions with advertising products have undergone further development; methodical approaches to their accounting reflection from the side of an advertiser, taking into consideration the way the advertising products are being created have been improved. Organizational and methodical statements of accounting for transactions with advertising products in an advertising agency have been improved, taking into account the peculiarities of advertising activity

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