Zorina O. Financial accounting and internal audit of trade stock in the wholesale trade of Ukraine).

Thesis investigates the sense and purposes of financial accounting and trade stock internal audit at the wholesale enterprises. Basing on the necessity of cost optimization by means of improving trade stock purchase system, the purchase management scheme was elaborated, the system of financial accounting was improved, were given some proposal, concerning improvement and simplification of documentation. The thesis also includes some recommendations regarding actual inventory regulations, the principles of internal audit organization were given in it, organizational and informational model of internal audit was elaborated and the methodic of internal audit was improved taking into consideration possible usage of computer technologies.