Leznenko L. Accounting and audit of financial results formation (by the example of bakery enterprises of Ukraine)

Finance-economical enterprises activity of baking production. Substantiation of theoretical, scientifically-methodical and practical aspects of operating accounting and audit system of financial activity results of baking production enterprises. Methods: analysis, synthesis, induction, deduction, comparison, groupment, analogy, systematization, generalization, statistic grouping. It was investigated theoretical bases of accounting and audit system construction of financial enterprises activity results. It was developed the suggestions concerning improvement of analytic incomes calculation, expenses and financial results of baking production enterprises activity, its documentary legalization. It was developed the suggestions concerning specification of Report about financial results structure with view of rising of its obviousness and analiticity. It was improved methods of auditor control of receipts, expenditures and financial results. It was developed and substantiated an application expediency of analytic research methods of effectiveness the finance-economical enterprise activity as analysis constituent of financial condition attached to audit realization. Baking enterprise of Ukraine, educational process.