Tkachuk I. Accounting and control in the authorities of Pension fund of Ukraine: theory and practice

Activity of Pension Fund authorities of Ukraine. Scientific and theoretical justification, refinement of scientific regulations and development of practical recommendations concerning the improvement of organization of accounting and control in Pension Fund authorities of Ukraine. Methods: historical, of induction and deduction, analysis and synthesis, dialectical, abstract and logic. Development of theoretical base and practical recommendations concerning the improvement of building of accounting and control in Pension Fund authorities of Ukraine. The provision of pensions by means of an element of retirement insurance has been determined, the kinds of provision of pensions and insurance has been defined, and their content as objects of accounting has been specified. A Sheet of verification of the charge and payment of fee from obligatory state retirement insurance has been elaborated. The regulated form of an Act about results of traveling scheduled (unscheduled) inspection on the observance of requirements of the current legislation concerning the charge and payment of fee from compulsory state retirement insurance of general effect has been proposed. Organs of the Pension fund of Ukraine, educational process.