Korobko O. 3. Financial accounting records: methodology of making records and practice of their usage

3. The object the research: the procedures of financial accounts carrying out at the enterprises. Methods of research: induction, deduction, analysis, synthesis, comparative measurements, economical-statistical and selective methods. The target of the research - working out the theoretical and methodological principles of accounting improvement, elaboration of practical recommendation aimed at the improvement of formation-methodology, analysis and main financial indices forecasting. The scientific actuality is: the improvement of the category "financial accounting records"; proposals in terms of development of separate rules of legistative basis of accounting; the supplementation of analysis and financial accounting indices system; development of quality charac- teristics and principles of financial accounting formation; elaboration of recommendations on balance forms improvement, financial accounting and money flow records improvement; development of discount enterprise policy algorithm. The field ofthe received results using is formation and use by financial enterprise accounting of varions organizational - legal forms of management.