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SOURCE:	Almanac of Modern Science and Education. Tambov: Gramota, 2014. № 1. P. 106-110.
SCIENTIFIC AREA:	Economic Sciences
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ECONOMIC TRANSACTIONS DISPLAYING OF CURRENT LIABILITIES IN ENTERPRISE ACCOUNTING

Travinskaya Svetlana Ivanovna
Taras Shevchenko National University of Kyiv, Ukraine

Abstract. The concept of "accounting system" is considered in this article; each stage of accounting technique is analyzed; start and stop conditions of current liabilities in the enterprise are defined; the economic transactions displaying of current liabilities in accounting registers, providing internal control over the enterprise financial flows, is studied.

Key words and phrases: текущие обязательства, система бухгалтерского учета, технология бухгалтерского учета, отображение хозяйственных операций, регистры учета и отчетности, current liabilities, accounting system, accounting technique, economic transactions displaying, accounti

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