Problem Questions in the Formation and Closing Forms 7 the "Company" the Railway Transport
The paper analyzes the process of the formation of intra-management accounts in the JSC «Russian Railways». Set out the problematic issues with closing the form of 7-y «Company.» Gives the theoretical observations and practical advice on the operational closure of the reporting period, management accounts. An algorithm for the formation of the totals of overhead and general expenses in the intra-management report ing. Reflects the specificity of management accounting and general production overheads by ledger accounts of the structural unit.