Semehen L. Accounting of extra non-negotiable tangible assets at construction enterprises

The object is the formation of the availability, condition and movement of extra non-negotiable tangible assets. The aim of the research is to develop the theoretical, methodological - organizational and practical recommendations for improving the accounting system of extra non-negotiable tangible assets at enterprises of building industry up to modern standards of internal and external information users. Methods of investigation: induction and deduction, theoretical generalization, comparative analysis, relationship of cause and effect, monitoring. Results - theoretical and practical statements, conclusions and proposals, contained in the thesis, are aimed at improving of the organization and accounting methods of extra non-negotiable tangible assets at enterprises of building industry. The novelty of the research paper - scientifically substantiated essence of extra non-negotiable tangible assets, improved the methodology and the organization of extra non-negotiable tangible assets at enterprises of building industry. Introduced in the activity of OJSC "Ternopilbud", LLC "Dobrobud", CJSC PBU "Lvivmiskbud", OJSC "Trest "Kyivmiskbud-6", in the educational process of Ternopil National Economic University. Sphere of use - extra non-negotiable tangible assets at construction enterprises.