Development of accounting and analytical provision of expenses and income for leasing activities

Abstract

Purpose: the article deals with the study of the income and expenses formation peculiarities of leasing organizations leasing activities, which is due to the specifics of such economic entities and the uniqueness of the offer presented to the market, as well as to improve the methodology for presenting indicators in reporting regarding leasing activities. Discussion: the formed information space includes the characteristics of the economic situation, which (a) the information user, (b) business entities create. A reliable reflection of this situation is not always possible with the help of existing information technologies and accounting and analytical knowledge, which is an incentive for the development of the latter. The information space that enables users to make effective decisions in a timely manner is qualitative [1]. Results: the authors for the first time presented the approach to the distribution of general production and general business costs, based on the author's costs grouping that have practical application in leasing organizations. The authors substantiated the compilation of an analytical table in the notes to the accounting (financial) statements, the completion of which will improve the quality and reliability of the information presented in it.