Tseben R. Accounting and internal audit of fixed assets at energiesupplying companies in Ukraine

Purpose of research: theoretical and practical ground of positions, and also to development of recommendations in relation to the improvement of organization and methodology of record-keeping and internal audit of the fixed assets in the energyprocurement companies of Ukraine. Object of research: economic operations of record-keeping and internal audit of the fixed assets are in the energyprocurement companies of Ukraine. Subject of research: aggregate of theoretical, methodical and practical positions of record-keeping and internal audit of the fixed assets of energyprocurement companies of Ukraine. Methods of research: analysis, synthesis, inductions and deductions, comparisons and generalizations, abstracting, specifications and supervisions. Scientific novelty of the got results: consists in recommendations and suggestions in relation to the improvement of organization and methodology of record-keeping and internal audit of the fixed assets of energopostachal'nikh companies of Ukraine. It is first developed: standard of internal audit of the fixed assets what determines the sequence of implementation of works and instrumental in the high-quality conducting of public accountant verifications, that practically solves problem methodical providing of internal audit of the fixed assets of energopostachal'nikh companies of Ukraine (s.13); methodical going near the account of financing of the investment program with the purpose of accumulation of information on offered subrakhunku 481 " there is financing of the investment program subject to conditions refinansuvannya", that allows to get operative information about the course of its performance and use of money (s.9). It is improved: documenting of processes of realization of economic operations is with the fixed assets taking into account of a particular branch features. Extent of implementation: the results of dissertation research are approved in the energyprocurement companies of Ukraine (a certificate of Ministry of fuel and energy is from 19.06.2008), on the enterprise of VAT «Poltavaoblenergo» (a certificate is from 25.06.2008 №01-7/5460), there is Khmelnytsky in an auditing firm «Guarantee» m. (a certificate is from 06.08.2008 №059). Khmel'nickiy national university (a certificate is from 29.09.2008 №55/1088).