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Scientific journal “Vestnik NSUEM”

2014 year, number 1

THE CONCEPT OF ACCOUNTING AND ANALYTICAL CONTROL PROCEDURES OF INSOLVENCY AND BANKRUPTCY

R.V. Chalenko
Rostov State Economic University, Rostov
Keywords: bankruptcy, bankruptcy, accounting, a structured plan of accounts, the concept of accounting and analysis system, solvency, vitality, property management

Abstract

The issues of balance of economic categories «insolvency and bankruptcy». Weaknesses of the current system data ratio concepts, which in turn lead to the kotlovomu method of accounting operations in a bankruptcy. The proposed concept of accounting-analysis system of insolvency and bankruptcy procedures to distinguish between questions of solvency and viability of the Organization, to determine the continuation of the economic entity.