ΕΛΛΗΝΙΚΑ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ Ερμηνευτική προσέγγιση & παραδείγματα

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1. œÎÇÉÑÒÉËÁÐÖŽÁ
1.1. ¯ÐÉь¾Õ - ÅÐÉÅÖ¾ŒÅÍÎ................................................................................................................. 37
1.2. œÎÇÉÑÒÉ˼ ËÁÉ ÆÎÐÎÌÎÇÉ˼ ÂÑÈ................................................................................................ 39
2. ¡ÌÎÇÐÁÆÉËÂÉÂ̽Á
2.1. žÅÐÉÅÖ¾ŒÅÍÎ................................................................................................................................... 44
3. šÉÌÎÇÐÁÆÉËÂÉÂ̽Á
3.1. ²¾ÖÐÅÎÉ......................................................................................................................................... 46
3.2. ±Ð¾ÎÕ Ò¼ÐÈÑÈÕ............................................................................................................................. 47
4. œÎɍÌÎÇÉÑÒÉËÁÐÖŽÁ
4.1. ™ÅÍÉË............................................................................................................................................... 48
4.2. ±Î ¨ÈÒÐÏÎ žÁǽÔÍ ...................................................................................................................... 49
4.3. ±Î ÁÐÖŽΠÁÎÓŌÒÔÍ................................................................................................................. 50
4.3.1. ¥ Œ»ÓÎÄÎÕ ÒÈÕ ÌÉÁÍÉË¼Õ ÒɌ¼Õ (retail method).................................................................... 51
4.3.2. ¯É ÐÎÑÅÇÇÉÑÒÉË»Õ ÒÅÖÍÉË»Õ ÑÅ ÁÐŌÆÅм ÁÎÓ»ŒÁÒÁ ..................................................... 51
4.3.3. ¡ÁÌÌÁÇ»Õ Á¾ ÒÈÍ Ò¼ÐÈÑÈ ÁÐÖŽÎ× ÁÎÓŌÒÔÍ ............................................................ 52
5. ŸÒÎÉÖŽÁ ¼ ÒÅˌ¼ÐÉÁ
5.1. ™ÅÍÉË............................................................................................................................................... 55
5.2. ŸÒÎÉÖŽÁ ÄÉÁ˽ÍÈÑÈÕ ÁÎÓŌÒÔÍ .............................................................................................. 56
5.2.1. ±ÅˌÈнÔÑÈ ÒÈÕ ÄÉÁ˽ÍÈÑÈÕ ŒÅ ÒÈÍ »ËÄÎÑÈ ÁÐÁÑÒÁÒÉËÎÀ ÄÉÁ˽ÍÈÑÈÕ .......................... 57
5.2.2. ²ÎÖÐÅÔÒÉ˾ ÅÐÉÅÖ¾ŒÅÍÎ ÒÎ× ÁÐÁÑÒÁÒÉËÎÀ ÄÉÁ˽ÍÈÑÈÕ ............................................... 58
5.2.3. ±¼ÐÈÑÈ ÁÐÖŽÎ× ÎÑÎÒÉË¼Õ ÄÉÁ˽ÍÈÑÈÕ ÁÎÓŌÒÔÍ ...................................................... 59
6. ³Ð¾ÍÎÕ ÅÍȌ»ÐÔÑÈÕ ËÁÉ ÄÉÁÆÀÌÁÊÈÕ ÒÔÍ ÌÎÇÉÑÒÉËÏÍ ÁÐÖŽÔÍ .............................................. 62
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´ÐÓÐÎ 8. —±ÉŒÎ̾ÇÉÎ ÏÌÈÑÈÕ.......................................................................................................... 63
´ÐÓÐÎ 9. —žÅÐÉÅÖ¾ŒÅÍÎ ÒɌÎÌÎǽÎ×................................................................................................. 64
´ÐÓÐÎ 10. —¡Ì΍ÎÉȌ»ÍÎ ÒɌÎ̾ÇÉÎ ËÁÉ Ñ×ÇËÅÍÒÐÔÒÉ˾ ÒɌÎ̾ÇÉÎ ..................................... 65