Gogol T. Accounting and audit of enterprises' income (on the example of enterprises of Chernihiv region)

A method and organization of account and audit of profits of processing enterprises of food retail industry of the Chernigiv region. The theoretical ground of the returns generating of enterprises is a research purpose from the different types of activity, methods of their determination account and audit taking into account the requirements of international standards national and, and directions of generalization of front-rank experience, and also development of practical recommendations in relation to the improvement of registration process and conducting of public accountant verification. Methods: induction and deduction, analysis and synthesis, logic analysis, expert estimation and economic-mathematical methods. Scientifically recommendations in relation to the improvement of account and audit of profits of enterprises of food retail industry. Recommendations are inculcated in relation to the method of conducting of ecological audit, determination of sum of materials in composition the uncompleted production and also reflection of extraordinary profits and charges in the financial reporting. Enterprises of food retail industry, educational process.