PRINCIPLES OF ACCOUNTING IN THE NATIONAL POLICE OF UKRAINE

Abstract

The purpose of the article is to analyze the principles of accounting in the National Police of Ukraine. The author researched the scientific foundations and practical foundations of the functioning of accounting principles in the National Police of Ukraine. The content and essence of the concept of accounting in general and the role and place of the principles of the relevant process in particular, through the prism of economic science, are clarified. It was found that the current legislation of Ukraine properly regulates the main financial and economic processes related to accounting in the activity systems of enterprises, institutions and organizations in general, as well as the National Police of Ukraine as a state authority and an independent financial and economic entity. in particular. It has been proven that clarifying the essence, content and system of accounting principles in the activities of any enterprise and the National Police, in particular, significantly affects the optimization of the relevant process and, as a result, significantly increases the efficiency of management, creates a favorable economic climate for the further development of the enterprise (body ) and forms a number of foundations for the effective distribution of financial and economic resources. The author came to the conclusion that the principles of accounting in the National Police of Ukraine are those rules and algorithms that are used as a measure of the maximum allowed and the limit of the minimum necessary during the assessment of financial and economic transactions. The main principles of accounting in the National Police of Ukraine include: complexity, autonomy, continuity, unity of indicators, ratio of voiced and unvoiced. The perspective of further scientific research, in our opinion, may consist in the development of basic recommendations and proposals related to the optimization of the accounting system in the National Police of Ukraine, through the prism of practical experience, which in turn will lead to the effectiveness of managerial processes in the management of bodies and divisions of the National Police of the Police of Ukraine and improving the quality of services provided and the performance of a number of functions.