Tsypliuk D. Accounting and audit of incomes and expenses from rendering medical services by small enterprises

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0411U003162

Thesis Registration Form

0411U003162.pdf

Applicant for

Specialization

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

25-03-2011

Specialized Academic Board

Д26.006.06

Essay

The dissertation is devoted to current questions of improvement of the organizational and methodical aspects of the accounting and control of incomes and expenses. Theoretical bases of the construction of accounting and control system of incomes and expenses at small enterprises are investigated in the work. Methodical approaches on regulation of accounting and reflection of accounting information on accounts for subjects of small enterprises are improved. Recommendations on improvement of the analytical accounting of incomes and expenses from rendering medical services are developed. Organizational aspects of control are improved by a concrete definition of the purpose, tasks and objects of incomes and expenses revision. Mechanism of transition of small enterprises which do medical practice from the single tax to the general system of taxation is suggested; mechanism of comparison of sums of gross incomes and gross expenses is improved. The ways of researching of operations that are taxed by the single tax are suggested.

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Files

Автореферат Циплюк Д.Ю--АВТОРЕФЕРАТ 1.doc

Автореферат Циплюк Д.Ю--Титул.doc

Дисертація Циплюк Д.Ю--Впровадження--Изображение отсканировано 20_04_2011 в 13_03(2).jpg

Дисертація Циплюк Д.Ю--Впровадження--Изображение отсканировано 20_04_2011 в 13_03(3).jpg

Дисертація Циплюк Д.Ю--Впровадження--Изображение отсканировано 20_04_2011 в 13_03(4).jpg

Дисертація Циплюк Д.Ю--Впровадження--Изображение отсканировано 20_04_2011 в 13_03(5).jpg

Дисертація Циплюк Д.Ю--Впровадження--Изображение отсканировано 20_04_2011 в 13_03.jpg

Дисертація Циплюк Д.Ю--Дисертація.doc

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