UDC 657

Authors

Khaimanova O.T., Khadikova E.K., Zoloeva Z.B., Sevostyanova I.I.

Abstract

The article discusses the main elements of accounting techniques, methods of accounting and valuation of accounting objects that affect the final financial results of business entities, provides an algorithm for determining the balanced financial result of business entities.

Keywords

business entity, fact of economic life, economic situation, financial results, accounting, assessment, taxation, criteria.