Financial reporting of «Dniprounion» in the Ukrainian People’s Republic (on occasion of 100th anniversary of public interest subject)

• Main Author: V.E. Shvets
• Format: Article
• Language: English
• Published: Zhytomyr State Technological University 2017-12-01
• Series: Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki
• Subjects: eporting; book of original entry; «Dniprounion»; cooperatives; accounts; UPR
• Online Access: http://ven.ztu.edu.ua/article/view/119361/114562

The study of financial reporting of «Dniprounion» as a public interest subject, and the most active figure of the cooperative movement in the period of the Ukrainian People’s Republic contributes to the information, which lacks in economic literature. The author examines the content and the structure of «Dniprounion» book of original entry, analyzes its separate accounts from June 1 1917 to January 1 1918. Every type of account (of eight ones) used at that time are grouped according to the content criterion of classification, and the existence of turnovers and remainders on them reveals «Dniprounion» role as a public interest subject with which about a half of state population collaborated. The results of the analysis show the dynamic development and the difficulties of consumer cooperation of that time on the example of «Dniprounion» report data. The carried-out research extends with historical facts little-known methods of accounting and reporting in the period of the UPR and outlines the economic problems of Ukraine at that time generally. Ukrainian historical heritage of accounting and analytical information will contribute to the deepening