Belousov A. Accounting and internal audit of fixed assets at ports of sea transport

The dissertation's work is dedicated to research methodology and organising of accounting and internal audit of fixed assets at ports of sea transport. Hence of peculiarity composition and structure of port's fixed assets it is worked out its classification as an object of accounting. It is offered the order of definition the correct coast of the fixed assets with the aim to carry out its revalue. It is based a number of recommendations concerning improving of the accounting of entry, expenses to improvement and revaluation of fixed assets in direct putting documents in order and elucidate on accounts of accounting. It was further widely adopted the conception of methods charging extra amortisation depending of functional fixing objects of the fixed assets ports of sea transport. In our scientific work it is grounded the offer concerning improving the documentary design the results inner-economic control of the fixed assets. It is work out the number offers to improve methodology internal audit of thefixed assets (in respect of planning and internal documentary audit)