Кодифікація рахунків бухгалтерського обліку ревізійним союзом українських кооператив

Abstract

Уперше введено в науковий обіг кодифікований План рахунків, розроблений Ревізійним союзом українських кооператив на початку 40-х років ХХ ст. Проведено порівняльний аналіз структури плану рахунків РСУК з нині чинним в Україні. Розкрито зміст окремих класів рахунків та їхніх відмінностей у контексті сьогодення.

For the first time a codified chart of accounts, designed by Revizijny’j soyuz ukrayins’ky’h kooperaty’v at the early forties of XX century, is introduced into scientific circulation. A comparative analysis of the structure of a chart of accounts RSUK with operating in Ukraine version is performed. The content of separate classes of accounts is uncovered with differences in the context of current realities. The study was conducted on the basis of work not covered in the scientific literature, prepared by reviewers of Revizijny’j soyuz ukrayins’ky’h kooperaty’v (RSUK) in the early 40s of the XX century. The work consists of two parts: the first part contains a general list of accounts with their codes; the second part performs the function of the instructions for use of accounts with documental and methodical explanation. Using method of deduction, the overall structure of accounts designed by RSUK reviewed in seven analytical tables, the analysis of separate classes and groups of accounts are compared with the plan of accounts that are used today in Ukraine. In the structure of names of classes, in order of their construction a number of differences are revealed. Analysis of codification of the chart of accounts RSUK, showed them as more detailed as now operating chart of accounts in Ukraine, that allowed us to form several conclusions. Thus, grouping accounts into classes and their codification, RSUK formed on the basis of the German school and according to the ranking of liquidity, where the most liquid are monetary assets. The initial terms of the construction of accounts have been and continue to be types of activities, sector features and variety of assets and liabilities. The changes of chart of accounts implements under the influence of technique and accounting process technology, latest scientific and technical progress and challenges of the global problems that lead to new accounting objects. Given the historical experience of codification of accounts RSUK it is advisable to consider in the formation of today’s chart of accounts that will create a modern paradigm of efficient accounting and analytical systems of business in Ukraine.