Features of accounting statements of transport industry enterprises at the turnof the XIX–XX centuries

UDC 657.3

Authors

Mihaylova Zh. V.
senior lecturer,Saint Petersburg state University of Railwaysof Emperor Alexander I

Abstract

According to the results of a study of the financial statements of railway enterprises at the turn of the XIX-XX centuries. its main features were highlighted, the composition and structure of reporting were examined, ways of development of modern industry transport reporting were outlined. The experi-ence of the formation of financial statements by railways is shown, the short-comings and advantages of the generated reporting information are determined. The set of operating costs for the budget items was submitted by the accounting department of the Road Administration to the Management Board of the Com-pany on a monthly basis. The peculiarity of this report was that in addition to the presented data on the expenses incurred, it should contain explanations on cost overruns or savings in relation to estimated values.

Keywords

accounting, railway transport, railway reporting, industry re-porting, revenue and expense estimates.