Ponomaryova N. The Accounting and Auditing of Securities (on an example of Joint-stock Companies of a Machine-building Complex)

3. Thesis is devoted to research of the technique and organization of the accounting and internal audit of securities in joint-stock companies. The criteria of definition, recognition, classification and estimation of securities as object of accounting are formulated. The author proposed to improve a technique of the accounting of bonds, the statutable capital, dividends, financial investments which are accounted at cost in view of going down in value. Primary documents and journals of the analitical accounting for processing the information on presence and movement of securities are developed. The technique of internal audit of securities consists in offering of the procedures and work documents for the auditor and in generation of the algorithm of risk estimation and of the information model of securities internal audit.