WORKING DOCUMENTS OF NON-CURRENT ASSETS INTERNAL CONTROL TRANSACTIONS: APPLIED ASPECTS
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 3, Issue 3
Abstract
Introduction. Control in general, and particularly domestic, occupies an important place in the management system. It is and still is the object of attention in the research of many scientists. However, documentation filling of the results for the control activities of certain objects are discussed superficially, without underlining the importance and the presentation of concrete proposals on the application form directly to the working of the internal control documents. Methods. The documentary registration of the results of the internal control took place in the works of a number of scientists, but the complete system with release of an overall approach to the standard options of individual forms of documentation previous work has not been submitted.The following methods are used in carrying out this study: generalization, analysis, grouping, comparison and graphical representation. Results. The study identified an indicative list of necessary working documents, given the content, structure and requirements for the design of internal control operations with irreversible assets working papers and given to the introduction of suitable form of working papers for practical use in the control subjects. A special feature is the scope of all the objects of fixed assets based on their characteristics of recording and reporting. Testing of the developed forms of the working documents of the internal control is performed on the actual materials accounting for transactions with irreversible assets of the functioning enterprise. Discussion. The prospect of further research is the development of similar models of the working documents of the internal control of accounting for other objects, including taking into account the specifics of the enterprise of individual branches of the national economy.
Authors and Affiliations
Olga Pugachenko, Tatiana Fomina
Keywords
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