Dugar T. Accounting and control of commodity-money transactions settlements in agriculture

Object of research: economic operations, which are accompanied by formation debit and creditor debts on commodity operations, and have found display in system of accounting and reporting of the enterprises of agriculture of the Poltava oblast. The purpose of research to develop the scientifically proved theoretical and practical recommendations for improvement of the account and amplification of the control behind a condition of accounts at a level of the separate enterprises. Methods: an induction and deduction, historical, logic, comparison, relationships of cause and effect, abstract-logic, supervision. Theoretical and practical results: the theoretical and methodological substantiation of situations, and also scientifically proved practical recommendations for improvement of the account and amplification of the control behind a condition of accounts at a level of the separate enterprises are developed. As a result of research the integrated approach of interpretation of categories "creditor and debit debts" with the account economic and legal aspects of these concepts is supplied. Scientific novelty: is specified and the technique of realization of the internal control of settlement operations on creditor and debit of debts (program of the internal control, qualifier of probable infringements and ways of their revealing) is complemented; the additional elements of registration policy concerning settlement operations are offered; the processed new form of the waybill, that embodies the basic moments of the tax and commodity waybill. Degree of introduction: results dissertation research is introduced into practice of the agricultural enterprises of the Poltava oblast, are used in educational process of the Poltava state agrarian academy. Efficiency: the received results of research are directed on increase of reliability, efficiency and analytical of the account of settlement commodity-money operations. Sphere, area of use: bodies of state authority and managements, agricultural enterprises, establishment and organization.