Butynets' T. Documenting in Accounting system: Theory and Methodology

Object of investigation: The order and existing system of development and organization of documenting process of Ukrainian enterprises. The purpose of research: Development of theoretical and methodological fundamentals of documenting, improvement of accounting system organization on the stage of observation, measurement, registration and document processing. Methods: induction, deduction, cause and consequence tie, abstract and logical method, economical and constructive method. Theoretical and practical results: The set of undeveloped problem aspects of accounting theory, particularly documenting as element of accounting method, which demands further development in modern conditions, is researched. Practice value of received results is in their broad use in teaching process and business activity of enterprises. Research novelty: It founds on the first attempt to set and complete the task aiming at increasing efficiency of accounting in providing property interests of business entities qualified and t imely completion of all new functions of accounting necessary in market conditions through documenting of economic events; Conceptual apparatus, which is used in description of accounting system organization and running, is systematized. New definitions such as document, documenting, etc, events, conditional facts etc. are proposed;the nature of documenting in accounting system as a single element of the method for all types of accounting is disclosed; complex approach or accounting control of documents and transactions is recommended.Extent of inculcate: Research results are used by the company "Житомирхліб". They are also used in the teaching process of courses "Accounting Theory (Chapter "Documenting of economic events in accounting")", "Accounting" for specialties 7.050106 "Accounting and Auditing", 7.050201 "Organization Management" and 7.050107 "Economy of Enterprises". Effectiveness: It improves saving property of an owner, gives the possibility to detect fact of abuses in further control. Sphere, bran ch of using: Business activity of businesses of all ownership forms