Abstract
Principles underlying the accounting of fixed capital, material goods, labor, wages, production costs, finished output and its sale, economic incentive funds, and finance results are presented. Calculation of production costs and the most important factors of accountability are examined. Also discussed are recent changes that have taken place in the theory and practice of bookkeeping in the coal industry. Considerable attention is given to the organization of bookkeeping in production associations, and computer-mechanized bookkeeping. The textbook is intended for students at mining schools and may serve as a practical aid to bookkeepers, economists, and finance personnel at enterprises and associations of the coal industry. 40 tables.
Citation Formats
Efremov, I A, and Igumnov, Yu S.
Bookkeeping in the coal industry. Bukhgalterskii uchet v ugol'noi promyshlennosti.
USSR: N. p.,
1980.
Web.
Efremov, I A, & Igumnov, Yu S.
Bookkeeping in the coal industry. Bukhgalterskii uchet v ugol'noi promyshlennosti.
USSR.
Efremov, I A, and Igumnov, Yu S.
1980.
"Bookkeeping in the coal industry. Bukhgalterskii uchet v ugol'noi promyshlennosti."
USSR.
@misc{etde_6354980,
title = {Bookkeeping in the coal industry. Bukhgalterskii uchet v ugol'noi promyshlennosti}
author = {Efremov, I A, and Igumnov, Yu S}
abstractNote = {Principles underlying the accounting of fixed capital, material goods, labor, wages, production costs, finished output and its sale, economic incentive funds, and finance results are presented. Calculation of production costs and the most important factors of accountability are examined. Also discussed are recent changes that have taken place in the theory and practice of bookkeeping in the coal industry. Considerable attention is given to the organization of bookkeeping in production associations, and computer-mechanized bookkeeping. The textbook is intended for students at mining schools and may serve as a practical aid to bookkeepers, economists, and finance personnel at enterprises and associations of the coal industry. 40 tables.}
place = {USSR}
year = {1980}
month = {Jan}
}
title = {Bookkeeping in the coal industry. Bukhgalterskii uchet v ugol'noi promyshlennosti}
author = {Efremov, I A, and Igumnov, Yu S}
abstractNote = {Principles underlying the accounting of fixed capital, material goods, labor, wages, production costs, finished output and its sale, economic incentive funds, and finance results are presented. Calculation of production costs and the most important factors of accountability are examined. Also discussed are recent changes that have taken place in the theory and practice of bookkeeping in the coal industry. Considerable attention is given to the organization of bookkeeping in production associations, and computer-mechanized bookkeeping. The textbook is intended for students at mining schools and may serve as a practical aid to bookkeepers, economists, and finance personnel at enterprises and associations of the coal industry. 40 tables.}
place = {USSR}
year = {1980}
month = {Jan}
}