Golovchenko N. Organization and methodology of accounting of leasing operations

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0411U006546

Applicant for

Specialization

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

18-10-2011

Specialized Academic Board

Д.28.870.01

Essay

The Object: system of accounting of leasing operations. The Purpose: development of the scientifically grounded recommendations and suggestions on the improvement of theoretical questions, organizations and methods of account of leasings operations on the production enterprises of Ukraine. The Methods: logic analysis, synthesis, induction, deduction, method of prichinno-sledstvennykh connections, heuristic method of expert estimation and control questions, method of system study of economic processes, report and grouping.It Is Offered: methodical principles of account of the leased objects only on zabalansovykh accounts for all types of lease, methodical going near the account of leasings payments; set of accounts of synthetic account of leasings operations; the form of balance and form of the administrative accounting is improved on leasings operations. The Sphere of the use: production enterprises.

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