Mel'nyk E. Accounting and Control of Prepaid Expenses: Theory and Methods

The aim of the thesis is to establish the theoretical concepts and developing practical recommendations to improve accounting and control of business transactions with prepaid expenses, which will facilitate the effective management of the company.The subject of study is a set of theoretical and methodological provisions of accounting and control of costs deferred in the enterprise.Methods: common and special knowledge of methods, induction and deduction, of theoretical generalization, systematic approach, analysis and synthesis, historical, scientific and systematic approach abstraction, formalization.Scientific novelty of the results is to establish the theoretical and developing recommendations for practical application to improve organization and methods of accounting and control expenses and deferred for the effective operation of domestic enterprises.For the first time:-theoretical foundation of internal control over compliance of the recognition of depreciation charges and expenses of future periods,including dual line inventory of such costs in order to preserve company property and to avoid manipulation of the size of income.Improved: and methodology for accounting operations charges and write-off deferred costs, warehouse costs and classification of future periods;-documented for accounting operations charges, depreciation and write-off expenses of future periods.Given further development: the definition of cost-deferred as a reduction of assets or increase the obligations that occurred in the current reporting period but not included in it under the accrual basis and under income and expensessubject to amortization during the next reporting period and will participate in operating costs or the cost of finished products;-Reflected in the accounting costs deferred in the Conditions of the account in the implementation of the internal reporting software "1C: Accounting";-Ways of improving the organizational and methodical accounting provisions and deferred expenses based on the experience of foreign countries regarding the classification of this type of cost and features of their depreciation and write-off, your display, disclosure in accounting statements.Basic theory and applications implemented in practice: OOO "Express" (d. number 151 / 2 of 02.17.2009), Ltd. production company of business "Tiras" (d. number 378 / 2 dated 12/16/2008) Ltd. "Electronics (d. number 185 / 1 of 21/10.09), and the learning process in Zhytomyr State Technological University (Dr. № 44-45/87, from 27/01/1910).