Goncharenko E. Accounting and audit of investment activity (on the example of enterprises of sewing industry)

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0405U003251

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

21-06-2005

Specialized Academic Board

Д26.006.07

Essay

Investment activity of clothing industry enterprises of Ukraine. Theoretical and methodical grounding of positions, and also development of practical recommendations concerning improvement of methodic of accounting and auditing the investment activity and determination of the most substantial aspects of its organization on the domestic enterprises of clothing industry. Methods: inductions and deductions, theoretical generalization and comparisons, historical and logical methods. The progress trends and modern problems of clothing industry, the influence of its technological and organizational features on construction of accounting and auditing the investment activity were explored. It was grounded and offered the solutions concerning improvement of investment activity accounting, which consist in clarification the "investments" term for correct determination and reflection in accounting, specification of business accounts for the accounting of operations with investments, organization of the analyticalaccounting of investments, organization of administrative accounting for realization the investment project. The suggestions concerning organization and methodic of conducting audit the investment activity at the enterprises of clothing industry were given. Enterprises of clothing industry, educational process.

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