EHIEL ASH studied at the Moscow Institute of Management and Business Administration and is a member of the faculty at the Hagan School of Business at Iona College. He has both teaching and practical experience in accounting procedures and economic analysis in the Soviet Union. Dr. Ash has published numerous books and journal articles in both the United States and in the Soviet Union.ROBERT STRITTMATTER is Associate Professor of Accounting at Iona College. He is the author of an advanced accounting software package.

• PrefaceIntroductionSoviet Enterprise Management: The Political and Economic EnvironmentThe Social Structure and Policy of the USSRCharacteristic Features of Socialism in the Soviet UnionThe Soviet Economy: An Unadorned and Outspoken ViewA Socialist Industrial EnterpriseFinance, Money, and Prices in the Soviet UnionThe Alternative (Underground) EconomyObjectives and Standardization of Soviet AccountingAccounting Theory as the Basis for Creation of Accounting PracticeDevelopment of Accounting Theory and SystemsAccounting Methodology and Enterprise ResourcesThe Balance Sheet, Account Theory, and Verification DevicesAccounting for Economic Resources, Their Sources, and Economic Processes in Soviet Industrial EnterprisesAccounting for Plant AssetsAccounting for Materials and Low-Cost Expendable ItemsAccounting for Labor and PayrollAccounting for Production CostsInventorying of Production and Cost DeterminationAccounting for the Finished ProductAccounting for Cash and Credit TransactionsAccounting for Funds, Financial Results, and Price ChangesReporting Enterprise Financial Position and OperationsEconomic Analysis as a Means of ControlAppendixesBibliographyIndex

EHIEL ASH studied at the Moscow Institute of Management and Business Administration and is a member of the faculty at the Hagan School of Business at Iona College. He has both teaching and practical experience in accounting procedures and economic analysis in the Soviet Union. Dr. Ash has published numerous books and journal articles in both the United States and in the Soviet Union.ROBERT STRITTMATTER is Associate Professor of Accounting at Iona College. He is the author of an advanced accounting software package.

• PrefaceIntroductionSoviet Enterprise Management: The Political and Economic EnvironmentThe Social Structure and Policy of the USSRCharacteristic Features of Socialism in the Soviet UnionThe Soviet Economy: An Unadorned and Outspoken ViewA Socialist Industrial EnterpriseFinance, Money, and Prices in the Soviet UnionThe Alternative (Underground) EconomyObjectives and Standardization of Soviet AccountingAccounting Theory as the Basis for Creation of Accounting PracticeDevelopment of Accounting Theory and SystemsAccounting Methodology and Enterprise ResourcesThe Balance Sheet, Account Theory, and Verification DevicesAccounting for Economic Resources, Their Sources, and Economic Processes in Soviet Industrial EnterprisesAccounting for Plant AssetsAccounting for Materials and Low-Cost Expendable ItemsAccounting for Labor and PayrollAccounting for Production CostsInventorying of Production and Cost DeterminationAccounting for the Finished ProductAccounting for Cash and Credit TransactionsAccounting for Funds, Financial Results, and Price ChangesReporting Enterprise Financial Position and OperationsEconomic Analysis as a Means of ControlAppendixesBibliographyIndex