Tomashevska I. Accounting and control for transactions connected with acquisition of processing industry enterprises

Purpose of research: grounding of organizational and methodical statements as well as development of the practical recommendations on improving organization and methods of accounting and control for transactions on companies' acquisition for securing the authenticity of accounting information as a basis of companies' effective management.Object of research: transactions on acquisition of companies engaged in the processing industry, which are reflected in accounting. Subject of research: the totality of theoretical and practical issues on accounting and control for transactions on companies' acquisition. Scientific novelty of the results obtained lies in the theoretical and methodical grounding and solution of a number of issues on improving the organization, accounting and control for transactions on companies' acquisition which allow providing the interested parties with the necessary authentic information concerning the acquisition cost and financial outcome of the transactions. Extent of implementation: research results have been implemented into the practice of PLC Vinnytsa Oil and Fat Complex" ("Vinnytsa Oliynozhyrovy Kombinat"), Private Auditing Company "Audit-Butynets" ("Audyt- Butynets"). Some results are applied in the educational process of Zhytomyr State Technological University in teaching "Financial Accounting II", "Organization of Accounting", "Financial readjustment and bankruptcy of companies", "Auditing".