%0 Journal Article %T About some aspects of accounting %A Sapelkina, A.. %A Smotrova, O.. %K the account, the fixed assets, made production %J Actual directions of scientific researches of the XXI century: theory and practice %D 2014 %N 2 %P 4 %I FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov