ACCOUNTING AND AUDIT

BABICH Vitaliy Vasylovych, PODDERJOGIN Anatolij ¹

¹Kyiv National Ecomomic Universiry named after Vadym Hetman

The improvement of accountability of the formation, distribution and execution of the income

The article highlights the formation of the enterprise income by activity characteristics and directions of the net profit distribution and use at public enterprises and economic partnerships, and also representation of the financial statements.

Keywords:profit, loss, net income, retained earnings, funds for special purposes, dividends.

BABICH V. V. The improvement of accountability of the formation, distribution and execution of the income / V. V. BABICH, A. . PODDERJOGIN // Фінанси України. - 2012. - № 2. - C. 103-110.