Nazarova G. Organization and methods of accounting and audit of financial results of railway enterprises

The dissertation contains the complex research of theoretical and methodical principal positions of accounting and audit of railway enterprises financial results. In the context of decision this tasks the specific character of indivisible technological manufacturing process of transport products and organizational structure which had influence on the organizational basis of accounting of financial results on the railway enterprises have been investigated. The mechanism of financial result's registration in the system of accounting on the different levels of organizational structure of railway enterprises has been proposed. The new methodical approach to the procedure of drawing up the main indexes of branch financial reports which allow to avoid overestimating expenditures by means of elimination of costs of works and services which are performed by the structural subdivisions within the administrative departments of railway enterprises. The basic advantages and disadvantages of railway enterprise's inner-department control which are represented by the service of control, inspection and financial investigation have been determined. The expansion of main tasks of its activity and ways of reorganization to the internal audit service have been proposed and substantiated. The mechanism of using the analytical procedures have been improved; models of working papers which are used in the process of financial results' internal audit at the railway enterprises have been elaborated. Key words: accounting, audit, financial results, expenditure, income statement, analytical procedures, auditor's working papers.