Value of organizations of financial and tax account tourist organizations

Abstract

In modern conditions of one their problems improvement of development
of the market of tourist services is, formation of the competitive
industry of tourism, providing the population with workplaces, increase in
profitability of the people and the state using the entrance and domestic
tourist market. For achievement of this purpose there was a need of use
of methods and ways conducting financial and tax accounting in tourist
branch. Use of technologies of financial and tax accounting in the sphere
of tourism has impact on increase of its competitiveness and a sustainable
development of tourism of the country. In this article such questions as the
purposes of financial and tax accounting, fundamental assumptions and
qualitative characteristics defining usefulness of reporting information are
considered, are given a reflection order accounting transactions. Conceptual
bases define approach to drawing up financial statements and cause
possibility of application of professional judgments at any decision voprosov.
aktualny problems of the organization of financial and tax accounting
of branch rendering tourist services to our country.