Titarenko G. Estimation of circulating assets in the accounting and audit: theoretic and methodical aspects.

Dissertation is devoted to the scientific substantiation of the theoretical statements and development of the methodical approaches in relation to the estimation of the circulating assets in the accounting and by audit the purpose of which is to determine the expedience of selection of any type of estimation. With the purpose of further development of the accounting theory and receipt of the practical recommendation from the estimation in the accounting, necessary for the activity of business entities, the classification of types of estimation of circulating assets is offered. Practical application of the classifications is presented in the process of development of the methods for the determination of the subjects of accounting estimation using the sub-accounts of a 5-6 order. In the dissertation the methodical aspects of selection of the most appropriate type of estimation of the account receivable in the agreements of the commercial crediting as well as proposals on more effective financial investments management are presented. Basing on the results of research the model of audit for the determination of expediency of estimations of circulating assets in accounting is developed.