FINANCIAL ACCOUNTING STAGES OF FORMATION OF THE COST OF THE HOUSING AND COMMUNAL SERVICES

Abstract

In the article the features of the accounting of costs and expenses for the provision of utility services are considered, and the formation of recording the cost of housing and communal services, and on this basis the order of the stages of formation of accounting cost of housing and communal services of municipal enterprises is proposed.

Keywords

• costs
• services
• municipal enterprises
• cost accounting
• prime cost accounting
• accounting operations for the formation of the cost of housing and communal services