Miklyha О. The account and the audit of extraordinary income and expenses

Actual problem of improvement of the account and the audit of extraordinary income and expenses at enterprises of Ukraine are explored in the dissertation.The sense of extraordinary income and expenses is formulated, the classification for needs of the analysis and audit is offered. The functions of book – keeping during the liquidation of the extraordinary item are detailed. Major statements about book–keeper’s work at enterprises are formulated.The author offers improvement of the plan of book – keeping accounts, duties, based on the theoretical explorations in the first chapters. The categories of users of book – keeping and analytical information about extraordinary income and expenses are formulated. The ways of improvement of financial statements are offered. Special schemes of building of previous and following control of the extraordinary activity are presented. Some special things about using analytical procedures about audit of extraordinary activity are explored and methods of the analysis of operations connected with extraordinary activity are labor.