Accounting in the Soviet Union / Ehiel Ash and Robert Strittmatter

Author(s): Ash, Ehiel
Retrieving Holdings Information
Subjects: Accounting--Soviet Union
Formats: Print
Material Type: Books
Language: English
Audience: Unspecified
Published: New York : Praeger, 1992
LC Classification: H, HF
Physical Description: xii, 191 p. : ill. ; 25 cm
Table of Contents: Tables and Figures
I. Soviet Enterprise Management: The Political and Economic Environment
1. The Social Structure and Policy of the Soviet Union 3
2. Characteristic Features of Socialism in the Soviet Union 11
3. The Soviet Economy: An Unadorned and Outspoken View 21
4. A Socialist Industrial Enterprise 31
5. Finance, Money, and Prices in the Soviet Union 37
6. The Alternative (Underground) Economy 45
7. Objectives and Standardization of Soviet Accounting 53
II. Accounting Theory as the Basis for Creation of Accounting Practice
8. Development of Accounting and Systems 63
9. Accounting Methodology and Enterprise Resources 71
10. The Balance Sheet, Account Theory, and Verification Devices 77
III. Accounting for Economic Resources, Their Sources, and Economic Processes in Soviet Industrial Enterprises
11. Accounting for Plant Assets 87
12. Accounting for Materials and Low-Cost Expendable items 99
13. Accounting for Labor and Payroll 105
14. Accounting for Production Costs 113
15. Inventorying of Production and Cost Determination 127
16. Accounting for the Finished Product 133
17. Accounting for Cash and Credit Transactions 141
18. Accounting for Funds, Financial Results, and Price Changes 149
19. Reporting Enterprise Financial Position and Operations 157
20. Economic Analysis as a Means of Control 165
Appendix A Extracts from the Criminal Code of the Russian Soviet Federated Socialist Republic 175
Appendix B Schema of General Ledger Account Correspondence 177
Appendix C Chart of Accounts to be Used by All Soviet Industrial and Construction Enterprises 179
Notes 183
Bibliography 187
Index 189
Additional Authors: Strittmatter, Robert
Notes: LCCN: 90024129
ISBN: 0275930696 (acid-free paper)
Includes bibliographical references (p. [187]) and index
OCLC Number: 22766532
ISBN/ISSN: 0275930696