IMPROVEMENT OF ACCOUNTING AND AUDIT OF FIXED ASSETS AT THE ENTERPRISE
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 1, Issue 1
Abstract
Introduction. The paper concentrates on the main issues of accounting and audit of fixed assets in the enterprise. The main problems of the company is documentation of the auditor as it can be ambiguously understood by different specialists, auditors and a system of fixed assets of the company. A key role in the accounting system operations with fixed assets accounting policy plays an enterprise that determines the speed and efficiency of accounting process related to procedure documentation relevant business transactions. The article examines the theoretical aspects of the category "fixed assets". Particular attention is paid to the theoretical justification of the concepts of "accounting", "audit" and "organization". Several definitions of the most frequently used category of "organization" are offered and the main features of this category are defined. The theoretical justification of process of accounting and auditing assets is determined on the basis of summarizing the economic categories "fixed assets", "accounting", "audit", "organization". Purpose. The purpose of research is to design and substantiation of directions of improvement of accounting and audit of fixed assets in the company of theoretical and practical nature. Methods. For the purpose of the study used general scientific methods and techniques of economic analysis, statistical, analytical, dialectical methods of learning; monographic method, generalization scientists in monitoring the position on the definition of the concepts of "Accounting", "Audit", "organization"; abstract logical method for theoretical generalizations and drawing conclusions. Results. In the article the theoretical aspects of the category "fixed assets". The theoretical justification of the concepts of "accounting", "audit" and "organization". Is offered several definitions of the most frequently used category of "organization", defined the main features of this category. On the basis of summarizing the economic categories "fixed assets", "Accounting", "Audit", "organization", the theoretical justification process and auditing of assets. The main issues of accounting and audit of fixed assets in the enterprise. According to these problems, provided rekomendatsiyiyi concerning practical aspects of improvement and auditing of fixed assets in the enterprise. Discussion. The practical significance is the ability to use the results of this study in the practice of accounting and auditing staff. In future research in this area, there is a need to develop methods audit of fixed assets of the company.
Authors and Affiliations
Valery Malakhov, Irina Onishchenko
Keywords
Related Articles
- EP ID EP184887
- DOI -
- Views 252
- Downloads 0
METHOD AND LEGISLATIVE REGULATION OF CONSOLIDATION FINANCIAL STATEMENTS
Introduction. The complexity of economic relations, which grows and generates needs of different user groups in accurate, impartial information on financial and property status and the entity, are reflected in the consol...
ECONOMIC EVALUATION UNPRODUCTIVE COSTS FOR DAIRY CATTLE MAINTENANCE
Introduction. The study is devoted to the analytical interpretation of non-productive expenditures in animal husbandry, in particular, in dairy cattle breeding and the search for ways to reduce the level of unproductive...
ANALISIS OF TEXTILE INDUSTRY DEVELOPMENT TRAVELLING MAP OF REGION AS INSTRUMENT OF COMPETITION POSITIONING IS IN GLOBAL ECONOMY
Introduction. Light industry plays a significant role in the structure of the real sector of the Ukrainian economy. After all, being one of the largest spheres of social production in the country, determines the level of...
FORMATION OF NEW ACCOUNTING AND ANALYTICAL MECHANISMS IN THE COST MANAGEMENT SYSTEM
Introduction. Changes in business processes affecting the diversity and enterprise spending require improving management costs. Methods. General scientific methods of analysis, synthesis, simulation, systematic method, s...
DIFFERENCE BETWEEN FUNCTION AND PROCEDURE IN ACCOUNTING
Introduction. The importance of the article is under the aspect of its relevance due to the lack of modern accounting theory, which lacks not only the interpretation of the essence of its procedures, but any mention of t...