Yukhymenko-Nazaruk I. Accounting and Control of Transactions with Real Estate

Theoretical, organizational and methodic fundamentals of accounting and control of transactions with real estate have been disclosed in the dissertation. Economic and legal as well as accounting essence of real estate has been studied. Real estate objects for organizing accounting and control have been characterized as well as their classification has been improved. Improvement of estimating market value of real estate in part of the worked out algorithm has been suggested. Accounting policy elements regarding the transactions with real estate in part of the methodic constituent have been improved. Suggestions concerning the order of accounting reflection of business transactions connected with real estate acquisition and upgrade at the expenses of the retained earnings have been made. Internal reports on structure, technical condition, results of real estate use as well as acquisition and termination of rights on another's property have been developed. Directions of improvement of organizational and methodic support of internal control over transactions with real estate in the context of checking efficiency of using owner's property have been grounded.