Bogdanova Z. Accounting and Control of Tourist Activity

Thesis is directed at improving the accounting reflection of activities performed by tourist operators and tourist agents, the process of forming the cost of a tourist product as well as control procedures in tourist companies. Subjects of tourist activity by the feature of attitude towards tourist product have been distinguished. Organizational and methodical statements of accounting for expenses on creating tourist product in the part of extracting the major costing items in the production cost structure have been developed. The process of costing the tourist product by tourist operators has been improved. Theoretical and methodical statements of keeping records at tourist agencies on the basis of analyzing the degree of following the matching principle have been worked out. Organizational and methodical statements of internal control over the process of forming the tourist product cost at tourist operator firm, selling tourist vouchers by tourist agent as well as the order of carrying out control over concluding contracts and executing contract commitments in the tourist sphere, have been improved.