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Електронний архів Житомирського державного технологічного університету
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Title |
?????????????? ????? ? ?????????? ???????? ???????? ?? ?????????? ???????: ??????????? ?? ????????
Accounting and internal control of transactions on contractor agreements: organization and methods |
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Creator |
???????????, ?????? ????????
Gorodysky, M.P. |
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Subject |
??????
??????? ??????? ??????? ???????????? ??????? ????? ???????????? ????? ?????? ???????? contract contractor agreement construction agreement right of using someone else?s property right in rem |
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Description |
?????????? ?????????? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ????????????? ??????????? ?? ???????? ??????????????? ?????? ?? ???????????? ???????? ???????? ?? ?????????? ???????. ? ?????????? ???????? ???????? ?????? ???????? ???????? ?? ???????? ???????????? ????????, ???????? ???????? ????? ????????? ??????? ?? ?? ????? ?? ??????? ??????????????? ??????. ?????????????? ??????? ??????????????? ?????? ?? ?????????? ???????, ???????? ????????? ?????? ? ????? ???????????? ????? ?????? (????????) ?? ???????????? ???? ???? ??? ????? ?????? ? ????????. ????????? ????????? ????????? ???????? ???? ???????? ?? ?????????? ???????. ?????????? ????????? ??????? ?? ?????? ???????? ?? ?????????? ??????? ? ??????? ???????????? ???? ???????????? ????? ?????? (??????????). ??????????? ?????? ?? ?????? ?? ???????? ?????????? ??? ???????? ?? ?????????? ??????? ? ?????????. ???????????? ????????????? ?????? ?? ????????? ???????????? ???????????? ???????? ???????? ?? ?????????? ???????. Thesis is dedicated to the grounding of the theoretical statements and working out of practical recommendations on improving organization and methods of accounting and internal control of transactions on contractor agreements. Essence of the concepts ?contractor agreement? and ?construction agreement? have been specified as well as special conditions of contractor agreements and their impact on the accounting system have been detected. Accounting objects by contractor agreements have been identified, a special object ? the right of using someone else?s property (right in rem) has been determined as well as its types have been grounded for the purposes of accounting and control. Statements of accounting policy concerning the transactions on contractor agreements have been determined. Methodical approaches towards the accounting reflection of transactions on contractor agreements in the part of recording the rights of using someone else?s property (right in rem). Requirements to the content and list of indexes about the transactions on contractor agreements in reporting have been determined. Organizational grounds and methodical support of internal control over the transactions on contractor agreements have been improved. |
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Date |
2016-02-18T10:09:36Z
2016-02-18T10:09:36Z 2011-11 |
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Type |
Other
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Identifier |
http://eztuir.ztu.edu.ua/123456789/1064
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Language |
uk
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Relation |
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Publisher |
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