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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????????? ????? ? ???????? ???????? ? ????????????? ?????????
Accounting for and Control over the Transactions with Customer Furnished Material |
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| Creator |
????????, ??????? ???????????
Osnytska, N.A. |
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| Subject |
???????????? ???????? ?? ???? ??????
???????????? ?????? ???????? ? ????????????? ????????? ?????????????? ????? ?????????? ???????? customer furnished material and other supplies customer furnished stocks transactions with customer furnished material accounting internal control |
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| Description |
???????????? ?????? ?????????? ?? ????????? ????????? ????????, ?? ??????? ? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ????????????? ?????????????-?????????? ???????? ??????????????? ?????? ?? ???????? ???????? ? ????????????? ?????????. ? ?????? ???????????? ?????????? ????????? ?????????? ?????? ???? ?????????? ???????????? ???????? ? ????????? ????????? ??? ???????? ? ????????????? ????????? ?? ?? ?????????? ????????. ?????????? ??????? ????????????? ????????? ?? ???????????? ??????????? ???????? ??????????????? ????????????? ???????? ?? ???? ???????, ?? ?????? ??????????? ??????????? ?????????????? ???????????? ?????????? ????????? ????????? ???????? ??? ???????? ? ????????????? ?????????. ?? ?????? ??????? ??????? ????????????? ? ??????? ?????????? ???????? ? ????????????? ????????? ????????????? ?????? ?????????? ???????????? ? ??????????????? ?????? ????????????? ???????? ?? ????? ???????. ??????????? ??????? ?????????? ???????? ????????? ???????? ???????????? ? ??????? ?????????? ???????????? ???????? ? ????????????? ????????? ?? ?????? ????????. ?????????? ?????????? ?????? ?? ???????????? ???? ????????????? ???????? ?? ????? ??????? ? ????? ?????? ???????? ? ??????? ?????????????? ???????? ????????? ?? ?????????. ?????????? ?????????? ???? ????????????? ?????????????? ???????? ? ????????? ???????? ??? ???????? ? ????????????? ?????????. ???????????? ??????? ?????????? ???????????? ???????? ???????? ? ??????? ????????????? ???????? ?? ????? ??????? ?????? ???????? ?????????????? ? ?????????? ?????. The thesis is aimed at solving a scientific dilemma, which lies in the grounding of the theoretical concepts and development of practical recommendations on improving the organizational and methodical approaches to accounting for and control over the transactions with customer furnished material. The paper presents a complex solution of the problematic issues regarding the accounting reflection of transactions with toll processing agreement and their further control. The concept "customer furnished material" has been researched as well as the expediency of using the word-combination "customer furnished material and other supplies received within the agreement conditions" has been grounded, which will assist in providing management staff with timely information on the execution of toll processing agreements. The project on ?Methodical guidance on accounting for customer furnished material and other supplies? has been prepared based on the analysis of current legislation in the part of carrying out transactions with customer furnished material. The procedure of creating statements of company?s accounting policy in the part of accounting reflection of transactions with customer furnished material has been determined. Methodical approach to reflecting movement of customer furnished material and other supplies within the corresponding agreement in the system of accounts from the customer?s side and the executor?s side has been worked out. Suggestions on improving documentation of transactions with execution of toll processing agreement have been offered. The procedure of carrying out internal control over the transactions with toll processing has been improved due to the development of some organizational and methodical principles. |
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| Date |
2016-02-23T08:07:07Z
2016-02-23T08:07:07Z 2013-03-22 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1193
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| Language |
uk
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| Relation |
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| Publisher |
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