Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Off-Balance Accounting In the Modern Information System of an Enterprise

Author(s): Nataliia Klymenko, Oleksandra Nosovets, Liudmyla Sokolenko, Olena Hryshchenko, Tetiana Pisochenko

Taking into account the actual requirements of business activities to ensure the needs of analytical accounting and internal control of the facts and operations on off-balance sheet accounts, a system was proposed for documenting them, in the context necessary for making management decisions. It was proposed to use the method of their reflection using the digraphic system of records, a list of analytical off-balance accounting and for ensuring uniform methodological approaches to off-balance accounting. An accounting policy of the enterprise was developed in the context of off-balance sheet accounting, as a set of principles, methods and procedures used by the enterprise to reflect business facts and operations on off-balance sheet accounts and compile and report.

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