Orischenko M. The accounting and auditing of reserves of the capital: methodology and the organization

In dissertational work it is spent scientifically - theoretical generalization of essence of reserves of the capital on trading enterprises of Ukraine, it is defined conceptual bases of construction of system of their account and audit in modern conditions of managing. Definition of reserves of the capital of the enterprise is offered, classification of an investigated category is improved, the system approach to the decision of problems of the account and audit of reserves of the capital with allocation of three blocks of decisions is applied: theoretical, conceptual and methodical. Recommendations concerning modification of the working plan of accounts and reporting system are brought, the unified forms of primary documents for the account of reserves of the capital are offered. Recommendations concerning improvement of methodical approaches are developed at carrying out to auditor check of reserves of the capital which is based on arguing of an urgency and necessity of its carrying out, ordering ofa supply with information for its carrying out, working out of briefs of the auditor and use of computer information systems at carrying out of audit of reserves of the capital of trading enterprises.