The principles of calculation and matching of revenues and expenses. Studies the classification
of income and expenses for activities that can cover all business transactions made by the company.
Analyzed the content categories of costs, revenues characteristic of all entities regardless of their
activity, ownership, size. The results of the critical analysis of the level of compliance methods for
determining income and expenses in the accounting systemand their relevance.
The main task of accounting of costs, revenues and financial results as well as objects of
accounting policies. Shows the use of primary documents for proof of expenses reflection of sales,
other operating income, income from investments and other financial income. Reveals the impact of
accounting methodology income and expenses for objectivity in determining the financial results of
the accounting system.A model of financial results, analytical accounting organization in the context
of accounts for each type of revenue expenditure and financial results.