Bugay N. Organization and methodology of accounting and internal control of financial assets (on the example of bakery enterprises)

Business transactions with financial assets at the enterprises of bakery industry. The development of theoretical propositions and practical recommendations concerning the improvement of organization and methodology of accounting and internal control of financial assets, aimed at enhanced productivity of the subjects of economic activity in market conditions. The methods: theoretical generalizations, comparisons, analogy and complexity, observation and concrete definition, analysis and synthesis, modelling and graphic method, economic and statistical methods, induction and deduction. The elements of the system of primary accounting and internal control of financial assets taking into account the peculiarities of the bakery industry have been structured. The set of primary documents has been suggested: "The accounting list of overdue agreements at the bakery enterprises", "The register of accounting of the exchange differences at the bakery enterprises", "the register of auditing of bad debts" and "the record of debtors". The approaches to the formation of the bad debts reserve for bakery enterprises and the reflection of detailed information in terms of completeness and due payment of accounts receivable have been implemented. The bakery enterprises of Ukraine, the educational process.