title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÑÑÐ° Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½Ð¾-Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²ÐµÐ½Ð½ÑÑ Ð·Ð°Ð¿Ð°ÑÐ¾Ð² Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ ÑÐµÐ»ÐµÐºÐ¾Ð¼Ð¼ÑÐ½Ð¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Improvement of accounting and tax accounting of inventory in organizations of the telecommunications industry
Creators: name: Ð¡ÐµÐ±Ð°ÑÑÐ¸ÑÐ½ÑÐºÐ°Ñ, ÐÑÐ¸ÑÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: Ð¢ÐµÐ»ÐµÐºÐ¾Ð¼Ð¼ÑÐ½Ð¸ÐºÐ°ÑÐ¸Ð¸
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÑÑ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ ÑÑÑÑ
Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½Ð¾-Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²ÐµÐ½Ð½ÑÐµ Ð·Ð°Ð¿Ð°ÑÑ
ÑÐµÐ»ÐµÐºÐ¾Ð¼Ð¼ÑÐ½Ð¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½ÑÐµ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸
accounting
tax accounting
inventory
telecommunications company

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Â«Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÑÑÐ° Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½Ð¾-Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²ÐµÐ½Ð½ÑÑ Ð·Ð°Ð¿Ð°ÑÐ¾Ð² Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ ÑÐµÐ»ÐµÐºÐ¾Ð¼Ð¼ÑÐ½Ð¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸Â». ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ - Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ Ð¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ ÐÐ Â«Ð­Ñ-Ð¢ÐµÐ»ÐµÐºÐ¾Ð¼ Ð¥Ð¾Ð»Ð´Ð¸Ð½Ð³Â». Ð¦ÐµÐ»Ñ ÑÐ°Ð±Ð¾ÑÑ â Ð²ÑÑÐ²Ð¸ÑÑ Ð¾Ð±ÑÐ¸Ðµ Ð½ÐµÐ´Ð¾ÑÐ°Ð±Ð¾ÑÐºÐ¸ Ð¸ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ ÑÑÑÑÐ° Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð¾Ð², ÐºÐ¾ÑÐ¾ÑÑÐµ Ð¾ÐºÐ°Ð·ÑÐ²Ð°ÑÑ Ð²Ð»Ð¸ÑÐ½Ð¸Ðµ Ð½Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ðµ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ðµ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð¸ Ð½Ð° ÐµÑ Ð¾ÑÑÑÑÐ½Ð¾ÑÑÑ. ÐÐµÑÐ¾Ð´Ð¾Ð»Ð¾Ð³Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð¾ÑÐ½Ð¾Ð²Ð¾Ð¹ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÑÑÑÑ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²ÑÐµ Ð°ÐºÑÑ, ÑÐµÐ³ÑÐ»Ð¸ÑÑÑÑÐ¸Ðµ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ ÑÑÑÑ Ð·Ð°Ð¿Ð°ÑÐ¾Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸. ÐÐ°ÑÑÐ½Ð°Ñ Ð½Ð¾Ð²Ð¸Ð·Ð½Ð° Ð´Ð°Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ Ð·Ð°ÐºÐ»ÑÑÐ°ÐµÑÑÑ Ð² ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÑÑÐ° Ð²Ð¾ Ð²ÑÐµÐ¼Ñ Ð¸Ð½ÑÐµÐ³ÑÐ°ÑÐ¸Ð¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹, ÑÑÐ¾ Ð¿Ð¾Ð·Ð²Ð¾Ð»Ð¸Ñ ÑÐ¿ÑÐ¾ÑÑÐ¸ÑÑ Ð¿ÑÐ¾ÑÐµÑÑ ÑÐ»Ð¸ÑÐ½Ð¸Ñ Ð´Ð²ÑÑ ÑÑÑÑÐ¾Ð² Ð¸ Ð²ÑÑÐ²Ð¸ÑÑ Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½ÑÐµ Ð¾ÑÐ¸Ð±ÐºÐ¸ Ð·Ð°ÑÐ°Ð½ÐµÐµ. Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ Ð±ÑÐ»Ð¸ Ð²ÑÑÐ²Ð»ÐµÐ½Ñ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÑÑÐ° Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð¾Ð² Ð² ÑÐµÐ»ÐµÐºÐ¾Ð¼Ð¼ÑÐ½Ð¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸, Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð¾ Ð¸Ñ Ð²Ð»Ð¸ÑÐ½Ð¸Ðµ Ð½Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ðµ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð² ÑÐµÐ»Ð¾Ð¼, Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ Ð¾ÑÐ¸Ð±ÐºÐ¸, Ð²Ð¾Ð·Ð½Ð¸ÐºÐ°ÑÑÐ¸Ðµ Ð² ÑÐ¾Ð´Ðµ Ð¿ÑÐ¸ÑÐ¾ÐµÐ´Ð¸Ð½ÐµÐ½Ð¸Ñ Ð´ÑÑÐ³Ð¸Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÑÑÐ° ÐºÐ°Ðº Ð² Ð¾Ð±ÑÑÐ½Ð¾Ðµ Ð²ÑÐµÐ¼Ñ ÑÐ°Ð±Ð¾ÑÑ, ÑÐ°Ðº Ð¸ Ð² Ð¿ÐµÑÐ¸Ð¾Ð´ Ð¸Ð½ÑÐµÐ³ÑÐ°ÑÐ¸Ð¸.
description: Topic of the final qualifying work: "Improvement of accounting and tax accounting of inventory in organizations of the telecommunications industry". The subject of the research is tax and accounting accounting of the company "Er-Telecom holding" JSC. The purpose of the work is to identify common shortcomings and problems in accounting for materials that affect the financial condition of the company and its reporting. The methodological basis of the final qualification work is the legal acts regulating the accounting and tax accounting of the organization's inventory. The scientific novelty of this work is to develop a methodology for improving accounting and tax accounting during the integration of companies, which will simplify the process of merging the two accounts and identify possible errors in advance. As a result, the work revealed problems of accounting and tax accounting of materials in a telecommunications company, analyze their impact on the financial position of the company as a whole, the basic errors that occur during joining of other companies and developed recommendations on improvement of accounting and tax accounting as ordinary working time and the integration period.