Bulkot G. Accounting and analyses of the procedure of liquidation and readjustment of the enterprises of Ukraine at the stage of bankruptcy

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0407U005216

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

07-12-2007

Specialized Academic Board

Д26.006.06

Essay

Enterprises of different patterns of ownership in Ukraine, which are on bankruptcy stage. Complex research of theoretic-methodical and practical questions of accounting and analysis of liquidation and readjustment processes of Ukrainian enterprises on bankruptcy stage. Methods: scientific generalization, comparison, systematic and complexity, economic-mathematical methods and methods of imitational modelling, prognostics, deduction and induction. It was generalized theoretical preconditions and practical experience of bankruptcy procedures organization. Produced an accounting method of liquidating process, which allows to solve such tasks: documentary records guaranteeing, liquidating mass revealing, its estimation and calculation, creditors demands accounting, drawing up of accounts. It was represented methods of bankruptcy prognostication, financial analysis of insolvent enterprises, signs analysis of intentional bankruptcy and allotted practical recommendations concerning financial state of enterprises-bankrupts analysis organization and control arrangements procedure at the time of competition. Enterprises of different patterns of ownership in Ukraine, educational process.

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