Dubenko N. Money and settlements accounting and control at the food enterprises of Agricultural policy Ministry of Ukraine

Thesis is dedicated to recommendations development on impairment of accounting and control for money and settlements at the food enterprises of Agricultural policy Ministry on the base of theoretical and practical grounding and studying the problematic issues on money and settlements transactions reflection in accounting and control. The concepts "money", "settlements", "governmental internal financial control", "internal control", "internal audit" have been specified in thesis. On the base of theoretical methodic and practical aspects of accounting for settlements research the development of settlements forms and their influence on accounting procedure have been studied. The most efficient forms (methods) of settlements have been determined and novelty in the sphere of accounting settlements transactions have been suggested. The necessity of Cash flow Statement complying, the effectiveness of information usage given by the Statement has been investigated. The analysis of cash flows at the food enterprises of Agricultural policy Ministry has been carried out and methodics on carrying out the analysis has been offered. The position of internal business control of money and settlements transactions at the food enterprises of Agricultural policy Ministry has been estimated and the actions concerning with such control reinforcement and efficiency have been determined.