Accounting and Analysis of Income and Expenses

Student: Efimova Olga

Supervisor: Irina M. Pesina

Educational Programme: Economics (Bachelor)

Year of Graduation: 2021

Accounting and analysis of income and expenses have always attracted special attention of commercial organizations, because the net profit depends on the ratio of income and expenses. This study is devoted to generalizing the methods of accounting and analysis of income and expenses described in the literature, carrying out structural-dynamic and factor analysis and proposing recommendations for a specific company. The research methods consisted of summarizing regulatory documents, literature on accounting for income and expenses, and comparing the analysis methodology. A proprietary methodology was developed for a specific company. Thus, the analysis revealed trends in the development of the organization.

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