ACCOUNTING FORMS: PAST AND PRESENT

In article accounting forms, which are applied at the present stage, and also accounting forms which were applied in the past and possibility of their application at the modern enterprises are considered. On the basis of the conducted research the main development stages and introductions in registration practice of forms of accounting are allocated. During carrying out the analysis of the main forms of accounting, both the past, and the present, their merits and demerits are revealed. In this article accounting forms, which were popular in the past, also are considered, but didn't find the application at the modern enterprises. During studying and consideration of these forms their merits and demerits were studied. Possibility of application of these forms of accounting at the modern enterprises of Russia, due to enrichment by their some modern registration elements, and also their reduction in compliance with requirements of various norms and standards is considered.