Mykhalchyshyna L. Accounting for transactions with real estate management

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0412U002571

Applicant for

Specialization

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

24-05-2012

Specialized Academic Board

Д.14.052.01

Essay

The thesis is dedicated to the scientific grounding of theoretical statements and development of practical recommendations on improving accounting for transactions with real estate management. The place of transactions with real estate management in the system of accounting objects based on the consideration of economic substance and legal form of such kind of transactions has been defined, terminology set in the real estate management sphere has been improved, classification of trust management, which is the basis of the system of synthetic accounting has been developed. The procedure of selection and documentation of cooperation with a property manager has been offered. The system of organizational and methodical approach to accounting for transactions with real estate management from the installer's and manager's side has been worked out. Accounting and analytical support of insurance and reservation for minimization of risks connected with trust management under conditions of constantly changing economic environment has been grounded. Theoretical and methodical statements of internal control over transactions with real estate management have been improved.

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