Accounting and analysis of income from operating activities of the enterprise

Abstract

The paper considers the theoretical, methodological and practical aspects of accounting and analysis of operating income in order to make effective decisions for the successful operation of the entity.
The result of writing a qualification (master's) thesis is the problematic issues of determining the nature and classification of income in regulations and scientists, reflecting information on income in accounting policy, income recognition, at the level of the researched enterprise there is a need for improved work plan information in accounting policy and systematic analysis of indicators at the enterprise. According to the outlined problems, the directions of their solution are suggested, mainly concerning the chart of accounts, the schedule of document circulation and conducting analytical procedures.