ESSENCE OF THE CONCEPT "RESERVE" AND THE PROCESS OF RESERVATION IN ACCOUNTING
The article discloses how to use the term "reserve" in the accounting. The order of opening of the examined concept is schematically presented from position of three temporal reference-points: the past, present and future. Set forth determination to the concept " reservation" in the accounting, the process of reservation is schematically presented as intercommunication of time periods through allocation of charges. The functions of method of reservation are certain in book-keeping practice from position of area of account, in that he is used.