DEVELOPMENT OF THE MODEL OF ACCOUNTING OF INCOME FROM ORDINARY ACTIVITIES OF THE COMMERCIAL ORGANIZATION OF THE PRODUCTION SPHERE
In the article, the author has developed a model for accounting income from ordinary activities, taking into account the characteristics of organizations depending on their size, consisting of the following blocks: normative regulation, recognition criteria, income statement, estimation, accounting organization, planning, and reporting. The conducted research is based on questioning and studying of specific features of the accounting system of 50 production organizations of Belgorod region, relating to micro- and small enterprises, medium and large economic entities. The practical use of the developed model makes it possible to work out optimal approaches to the organization and keeping records of revenues in the interests of users of reporting, allows to obtain transparent and multifunctional information at minimal costs used at various levels of management, and also characterizes accounting of income in the financial, tax and management contexts.
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