Accounting In The Soviet Union

I. Soviet Enterprise Management: The Political And Economic Environment. 1. The Social Structure And Policy Of The Soviet Union. 2. Characteristic Features Of Socialism In The Soviet Union. 3. The Soviet Economy: An Unadorned And Outspoken View. 4. A Socialist Industrial Enterprise. 5. Finance, Money, And Prices In The Soviet Union. 6. The Alternative (underground) Economy. 7. Objectives And Standardization Of Soviet Accounting -- Ii. Accounting Theory As The Basis For Creation Of Accounting Practice. 8. Development Of Accounting And Systems. 9. Accounting Methodology And Enterprise Resources. 10. The Balance Sheet, Account Theory, And Verification Devices -- Iii. Accounting For Economic Resources, Their Sources, And Economic Processes In Soviet Industrial Enterprises. 11. Accounting For Plant Assets. 12. Accounting For Materials And Low-cost Expendable Items. 13. Accounting For Labor And Payroll. 14. Accounting For Production Costs. 15. Inventorying Of Production And Cost Determination. 16. Accounting For The Finished Product. 17. Accounting For Cash And Credit Transactions. 18. Accounting For Funds, Financial Results, And Price Changes. 19. Reporting Enterprise Financial Position And Operations. 20. Economic Analysis As A Means Of Control -- Appendix A Extracts From The Criminal Code Of The Russian Soviet Federated Socialist Republic -- Appendix B Schema Of General Ledger Account Correspondence -- Appendix C Chart Of Accounts To Be Used By All Soviet Industrial And Construction Enterprises. Ehiel Ash And Robert Strittmatter. Includes Bibliographical References (p. [187]) And Index.