Bakun Y. The accounting, analysis and audit of the trade enterprises stocks.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0403U000409

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

07-02-2003

Specialized Academic Board

Д 26.055.01

Kyiv National University of Trade and Economics

Essay

The dissertation is devoted to the decision of theoretical, organizational, methodological and applied problems of the accounting, analysis and audit of the trade enterprises stocks. In view of economic essence of a category "stocks" in the dissertation were received of the further development by their classification, are formulated and the functions of stocks are proved. A number of the recommendations concerning improvement of organization and technique of the stocks account in a section of reflection of operations with stocks in the registration registers and stocks account in physical units of measurement is proved. The organization and technique of internal and external of stocks audit is investigated, a number of the offers is developed and recommendations concerning their improvement (the lists of criteria of definition in a risk of discrepancy level in system of the internal control and risk in clauses of balance reflecting stocks are extended the technique of a quantitative estimation is offered). The question of use of analytical procedures in stocks audit is investigated. The technique of definition of dependence for efficiency economic activity expenses from expenses that connected to stocks is offered and also expenses for realization of their analysis, technique in definition of limiting border cost the purchase of the goods is offered.

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