The Peculiarities of Providing Consulting Services and Their Reflection in Accounting

Abstract

In order to optimize activity, outsourcing companies are becoming more and more popular to transfer a certain process or receive consultations. Despite the prevalence in practice of this type of activity, the methodical bases of consulting services rendering and peculiarities of reflection of such process in accounting remain insufficiently considered. The article is aimed at developing methodical recommendations on rendering consulting services and their reflection in accounting. The result is consideration and generalization of methodical bases of the process of providing consulting services with clarification of its stages. The options of accounting for the provision of consulting services depending on the nature of the consulting product are allocated. The content of the report on providing consulting services is suggested. The given methodical bases of the process of rendering of consulting services and the report on rendering of consulting services allow to systematize the consulting product in accordance with the essence of the client’s order. Prospect for further research is the development of technology for reflecting the business processes that arise in the provision of consulting services in the accounting computer systems.

Keywords

• consulting services
• accounting
• consulting company
• consulting product