Gavrilovskiy O. Accounting and auditing of capital investments in building of habitation

Investment activities of members of the housing construction market in Ukraine. The justification of theoretical and scientific/methodological concepts related to the improvement of accounting and audit of investment activities of members of the housing construction market in the system of new lending and financial mechanisms in view of the improvement of processes of accounting and audit in their field of business in line with modern requirements and for the future. Methods: system approach, analysis, observation and comparative analysis, data synthesis and grouping, factor analysis. The work details the substance of the investment process by refining the categorisation of investments on the basis of ten features and exposes the notion of "capital investments" as real accounting and audit entities. This made it possible to come up with proposals on improving capital investment accounting and audit methodologies in accordance with modern requirements and management needs. The definition of the object of investment activities and the specific commodity being a measurable investment unit is considered as an accounting and audit entity in the developed scheme of funding of the capital construction funding and the provision of housing in case of non-state funds being raised by entities that engage into such activities; this made it possible to develop methodological recommendations for accounting for, and auditing, such transactions via new investment vehicles (construction finance funds), and organise such accounting in a computerised environment. Housing construction companies of Ukraine, educational process.