ECOLOGICAL ACTIVITY IN THE ACCOUNTING SYSTEM
The place of accounting of ecological activity in the accounting system is considered in the article. It is proved that accounting of ecological activity is a subsystem of accounting and is carried out within financial and management accounting. It is also proved that the concept of “environmental accounting” is a concept of higher level in comparison with the concept of “accounting of ecological activity”. Environmental accounting refers to the process of recognition, assessment and transfer of ecological information that enables users of such information to make concrete decisions and to form judgements competently.