Ometsinska I. Accounting and analysis of liabilities of the building companies: methods and organization

The processes of calculations of the companies in the building sphere together with the other subjects of the market that characterize the condition and movement of liability and are reflected in the system of accounting. Generalization of theoretical, methodical and organizational provisions and also the elaboration of scientific-practical recommendations concerning the improvement of accounting and analysis of the liabilities of the building companies according to the modern demands of management. Methods deduction and induction, of theoretical generalization, modeling and formalization, relationship of cause and effect and the abstraction-logical method, methods of comparative and determinational-factoral analysis. The essence of liabilities is scientifically grounded. The methods of accounting and analysis of the liabilities of the building companies are improved, the specified plan of accounts and the national standards of accounting are proposed. The methodical elaborations are used at the companies in the building sphere and during teaching in the higher educational establishments. The branch of usage is building.