Improvement of accounting costs and revenues of tourism organizations

Vinnitsa Tourism is currently the fastest growing industry, as evidenced by data from the World Tourism Organization. Activities of travel agencies, provided by enterprises of tourism, is the formation, promotion and realization of the tourism product. The diversity and complexity of unsolved problems in the organization of accounting of income and expenses of tour operators and travel agents in the absence of modern industry guidelines thus an increasing interest in conducting special studies to find effective methods of satisfying the needs of all users of financial statements. The subject of research is the process of formation of accounting, tax and statistical information about the income and expenditure of tourist organizations. The purpose of research is to develop theoretical propositions and recommendations for the organization of accounting of income and expenses in tourism with applying different tax systems. In the course of research work such methods of scientific research as a systematic and comprehensive approaches, inspection, sample survey, grouping, comparison, analysis and synthesis, monographic method of presentation. The theoretical result of the study is to clarify the criteria for recognition of revenues and expenses in tourism depending on the contractual policy, as well as the influence of justification used systems of taxation on revenues and expenses. Bottom line is to study the possibility of using the findings and proposals contained in the thesis to improve the organization of accounting of income and expenses in the tourism and the preparation of financial and statistical reporting. Sphere of the use of research results is to use as a technical material in the development of regulations, the preparation of the learning process in special disciplines in higher education, in vocational training and development of professional accountants and auditors. Conclusion: This study developed a theoretical position and recommendations on the organization of accounting of revenues and expenditures in tourism in the application of different tax systems allow reliably generate information about the basic elements of financial and statistical reporting.