Chaika V. Accounting and audit of forming and using income of trade enterprises

The dissertation is devoted the improvement of account and audit of income of point-of-sale enterprises in the conditions of market economy. Grounded scientific positions of the computer-integrated system of account of income of point-of-sale enterprises and measures are recommended on the improvement of its functionality. It shows up through adaptiveness of registration policy, adequate reflection of types of activity and tax differences, development of the system of sub-accounts and accounting, for the account of income in the cut of centers of responsibility and commodity groups, that enables to use information of financial account for administrative aims and determination of income to taxation. Organization and methods of drafting of registration policy in relation to the fiscal and administrative accounting, the offered additions of which are provided by terms for the proper account and audit of income of trade enterprises, is improved; card of accounts in part of reflection of profits and charges (7 and a 9 class) with the purpose of more detailed reflection in the financial account of income from each of types of activity; structure of Report on the financial results of enterprise by a prediction in it of more detailed reflection of profits, charges and income, from each of types of activity of enterprise; classification of objects of audit and process of forming of public accountant selection during realization of audit of income of trade enterprise; an order of application of analytical procedures The walkthrough of questions of expedience of organization on the point-of-sale enterprises of separate subsection of internal audit appeared foundation of the offered heuristic system of criteria.