The civil code of the Russian Federation (part 1): approved by the State Duma of the Federal Assembly of the Russian Federation on 10.21.1994 # 51-FZ (revision as of 7.27.2010) // Collection of the legislation of the Russian Federation. <...> Regarding banks and bank activity: federal law of the Russian Federation dated 02.12.1990 # 395-1 (revision as of 7.27.2010) // Collection of the legislation of the Russian Federation. <...> Regarding accounting: federal law of the Russian Federation dated 11.21.1996 # 129-FZ (revision as of 9.28.2010) (with revisions and amendments came into force as of 1.1.2011) // Collection of the legislation of the Russian Federation. <...> Regarding the state registration of legal entities and individual businessmen: federal law of the Russian Federation dated 8.8.2001 # 129-FZ (revision as of 12.23.2010) // Collection of the legislation of the Russian Federation. <...> Regarding production co-operatives: federal law of the Russian Federation dated 5.8.1996 # 41-FZ (revision as of 7.19.2009) // Collection of the legislation of the Russian Federation. <...> Regarding joint-stock companies: federal law of the Russian Federation dated 12.26.1995 # 208-FZ (revision as of 12.28.2010) (with revisions and amendments came into force on 1.12011) // Collection of the legislation of the Russian Federation. <...> Regarding limited liability companies: federal law of the Russian Federation dated 2.8.1998 # 14-FZ (revision as of 12.28.2010) (with revisions and amendments came into force on 1.1.2011) // Collection of the legislation of the Russian Federation. <...> Удк 657.1 ББк 65.052.253.2 ягупова Елена владимировна, ст. преподаватель кафедры бухгалтерского учета и аудита Волгоградской государственной сельскохозяйственной академии, г. Волгоград, e-mail: YEV26@mail.ru; голубева Екатерина викторовна, соискатель кафедры бухгалтерского учета и аудита Волгоградской государственной сельскохозяйственной <...>