Irina Iv. Shatskaya - Candidate of Economic Sciences, docent, associate professor of the department of administrative law, ecological law, information law, Law Institute of the Russian University of Transport
Abstract. Legal regulation of the accounting at transport enterprises includes a set of federal, industry standards, recommendations and standards of an economic entity. A feature of the accounting organization at transport enterprises is that in addition to federal, industry standards, recommendations and standards of an economic entity, the accounting at transport enterprises is conducted on the basis of the acts and provisions of the Ministry of Transport of Russia. Transport enterprises, due to their specific nature, are engaged in the transportation of goods, passengers; they perform loading and unloading, preparation, forwarding and storage of cargo, which determines a number of features in the organization and maintenance of accounting. The peculiarity in the work of transport enterprises is that they use the regulatory legal documents of a cargo transportation system, which are also used by accounting departments of transport enterprises. In addition, the accountants of the transport enterprises apply the legal regulations of a more private order, such as traffic rules, rules for the technical operation of vehicles and their maintenance, etc. Proper accounting organization at transport enterprises with competent, timely compliance and execution of laws, regulations, accounting regulations, accounting policies, provisions of the Ministry of Transport of Russia, legislative and regulatory documents on which the transport system is based, will allow developing favorable conditions for goods and passengers’ transportation and will result in a stable, successful activity of transport enterprises in the future.
Keywords: accounting; transport enterprises; costs/expenditures; transportation; freight/cargo; documents.