Bigdan I. Account and audit of non-material assets

3. The organization of account and audit of non-material assets at the enterprises. Generation and working-out the teoretical pozitions on organization of the account and audit of non-material assets and practical recommendations on their improvement. Methods: general scientific, special receptions of scientific research. Economic classification, the technique account of quickwearing non-material assеts, non-balance account of patents, licenses, certificates is offered. Recommendations on perfection account of movement, amortization, audit, estimation of market cost and analysis of non-material assets are developed. That is the certain contribution to development of accounting and audit. The enterprises of Ukraine, auditor firms, educational establishments.