?????????????? ????? ? ?????????? ????? ?????? ?? ????????? ?? ?????????? ???????? ??????? ?? ??????????????? ?????????????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
?????????????? ????? ? ?????????? ????? ?????? ?? ????????? ?? ?????????? ???????? ??????? ?? ??????????????? ?????????????
Accounting and internal audit of expenses for maintenance and improvement of fixed assets in coal mining enterprises |
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| Creator |
???????, ?.?.
Makurin, A.A. |
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| Subject |
?????????????? ?????
?????????? ????? ??????? ?????? ????????? ?????????? ???????????????? ????? ??????????? ??????? accounting internal audit fixed assets social activities environmental accounting depreciation expenses |
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| Description |
?????????? ?? ???????? ????????? ??????? ????????? ??????????? ???? ?? ????????????? 08.00.09 ? ?????????????? ?????, ?????? ?? ????? (?? ?????? ??????????? ??????????). ? ???????????? ????????? ????????????? ??????????? ???????????? ?????? ? ????? ???????, ???????, 2017. ?????????? ?????????? ????????? ????????????? ??????????? ???????? ?? ???????? ?????????? ???????????? ? ????????????? ???????????, ?????????????? ?? ?????????????? ????? ??????????????? ?????? ? ???????????? ?????? ?????? ?? ????????? ?? ?????????? ???????? ??????? ?? ??????????????? ?????????????. ???????? ??????? ????????????-????????? ? ????????????-?????? ??? ???????? ???????? ???????, ?? ????????? ???????????? ????????????? ???????????? ???????? ???????? ??????? ??? ?????? ???????????? ?? ??????. ?????????? ????? ??????? ????????? ? ??????????????? ?????????????, ?? ????????? ???????????? ?????????? ????? ??????????? ??????????? ?? ??????? ??????? ?? ??????? ?????????? ????????? ???????? ?? ????????? ??????. ????????????? ?????? ??????? ? ????????????? ???????? ? ???? ?????????? ???????????? ?????? ??? ????????? ?????????? ??????? ??? ?????????? ????????? ???? ??????. Thesis for obtaining the scientific degree of Candidate of Economic Sciences on specialty 08.00.09 ? accounting, analysis and auditing (by the types of economic activity). ? Zhytomyr State Technological University, Ministry of Education and Science of Ukraine, Zhytomyr, 2017. The thesis is devoted to scientific substantiation of theoretical fundamentals and development of practical recommendations to improve the theoretical, methodological and organizational principles of accounting and internal audit, expenses for maintenance and improvement of fixed assets in coal mining enterprises. The definition of concept enterprise-recipient and enterprise-donor during transfer of fixed assets is argued that allowed improving documentary support for process of fixed assets transfer from one enterprise to another. Internal documentation ensures proper registration of fulfilled economic operations. Warehouse of finished products in the coal mining industry is grounded, that allowed improving production method of depreciation on fixed assets due to account ?minerals? and ?waste rock?. The certain order and sequence of procedures during internal audits to obtain the necessary evidence while forming evidence base audit. |
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| Date |
2017-03-29T09:31:23Z
2017-03-29T09:31:23Z 2017 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/6180
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| Language |
uk
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| Publisher |
????
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