Open AccessFEATURES OF FIXED ASSETS ACCOUNTING IN PRIVATE SECURITY COMPANIES
Author(s) -
Ольга Банк,
Denis Gribanov
Publication year - 2020
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/2409-6024-2020-8-3-51-55
Subject(s) - fixed asset , accounting , business , control (management) , accounting information system , finance , economics , production (economics) , management , microeconomics
Due to the specifics of their activities, private security companies have special fixed assets registered (weapons/ammunition/special equipment), therefore, accounting procedures are endowed with their own characteristics for this area. Accounting for private security fixed assets determines that the enterprise is not only provided with weapons, but also performs rational control over them.
The specifics of accounting for fixed assets in private security companies dictate that the strictest control over the accounting of these funds is required, and in addition to synthetic, it requires mandatory and well-coordinated maintenance of analytical accounting details and operational accounting process.