Luhova Olha, Kryzhanovska Natalia, Ivanova Iryna, RESTORATION OF ACCOUNTING A OF THE ENTERPRISE: PREREQUISITE AND ESSENCE

摘要

Introduction. The accounting department regulates the work of all departments and documents the changes that take place at the enterprise in detail. Ukrainian legislation clearly defines the necessity and procedure for proper accounting by business entities. The main requirement is a going concern of accounting: from the date of registration of the enterprise to its liquidation. However, in practice, business entities do not always comply with the requirements of the legislation. Falsity or lack of reporting, poor quality of accounting can interfere cooperation with lenders, business partners and investors. In addition, the law provides administrative responsibility in violation of accounting.