УДК 657.2.016
П. Я. Хомин
Тернопільський національний технічний університет ім. Івана Пулюя
АТАВІЗМ ОБЛІКОВИХ ПРОЦЕДУР НА ТЛІ ЇХНЬОЇ УНІФІКАЦІЇ
© Хомин П. Я., 2017
В усякій справі є межі, по обидві
сторони яких лежить брехня.
К. Горацій (65-8 р. до н.е.)
Розглянуто бухгалтерський облік як систему процедур. Проаналізовано зміст послідовності вирішування облікових завдань з погляду процедурного підходу до системи бухгалтерського обліку. Обґрунтовано необхідність елімінації тих облікових процедур, які є атавізмом і призводять до недостовірності даних бухгалтерського обліку.
Ключові слова: бухгалтерський облік, система процедур, операції, реєстрація, групування, інтерпретація, балансове узагальнення.
P. Y. Khomin
Ternopil Ivan Puluj National Technical University
THROWBACK TO THE ACCOUNTING PROCEDURES
IN THE BACKGROUND OF THEIR UNIFICATION
© Khomin P. Y., 2017
Considered accounting as a system of procedures. Analyzed the content of the sequence of the decision task account from the perspective of the procedural approach to the accounting system. The necessity of elimination procedures is atavism and lead to unreliability of the accounting data. The conclusion is made about the fallibility of opinions regarding the possible replacement of accounting ’strategic’ under the pretext that the retrospective accounts, the data is not operational. It is proved that the positioning of the accounting system is influenced and conditioned by the atavism of accounting procedures, which, starting from the thirties of the last century, was introduced randomly, turning mentioned ’substantial basis’ in the floppy mechanism unnecessary overlap and duplication and detail.
Marked exaggeration of the essence of the registration procedure in the theory of accounting, which is reduced to the maximum possible formalization of accounting procedures and that makes her a kind of mathematical language of the economic process. Formalized procedure opens the way to synthesis of various, at first glance, different solutions, as each of these solutions is a special case of the General universal procedure.
The necessity of withdrawal from the Arsenal of the methodology and methods of accounting such atavistic procedures that are based on inherently inaccurate methods and techniques for their implementation, predetermines the relativity of the data especially in regard to the definition of profit, therefore, the increment of the capital of enterprises. Proved the fallacy of the view of the accounting system due to its newsave disadvantages relative to the reflection factographic information and the substitution of a methodologically important research rant aimed at reunification accounting procedures.
Analyzed the content of the accounts of the individual operations from the point of view them as routine procedures, such as depreciation of fixed assets, primarily based on the fact that the sum of depreciation accrued in accordance with the requirements of tax accounting, and received in financial accounting will be different. It is proved that the carrying value of fixed assets defined for tax purposes, is not the same as the carrying amount of fixed assets in financial accounting. The difference resulting from the accounting of expenses for repair of fixed assets (without limitation), operations for the sale and liquidation of fixed assets, depreciation of non-production purpose.
Key words: accounting, system procedures, operations, registration, grouping, interpretation, balance generalization.

Література – 9