Bochulya T. Dividends' account in joint stocks: theory, organization and methodics

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0410U002063

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

09-04-2010

Specialized Academic Board

Д 26.055.01

Kyiv National University of Trade and Economics

Essay

Recommendations on calculation of dividends' amount are worked out. Methodical principles for the formation of complex system of accounting calculations by dividends are specified. Formation of qualitative accounting information based on inculcation of the proposed corporate management centre is provided. Proposals on the improvement of the organization and methodology of accounting dividends with the use of special subaccounts of calculating allowance and payment of dividends and tax payments are made. Organizational and methodical approaches to the account of unpaid dividends are examined in complex and improved. Corporate information systems presented in national market and introduced into practical activity of joint stocks are estimated. Proposals concerning improvement of the account organization with the use of information technologies are made.

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