Lytvynenko N. Accounting and control of the mutual internal settlements

Object: processes of the mutual internal settlements accounting and their reflection in reporting and control by theirs realization. Objective: improving of theoretical, organizational and methodical positions and development of practical recommendations, concerning accounting and control of the mutual internal settlements, adequate to current economic conditions in which groups, associations of enterprises and compound-structural enterprises with subdivisions are functioning. Methods: scientific and special, as general theoretical basis of research there was chosen a systematic approach to the study of the phenomena and processes of financial and economic activity. It is offered: theoretical and methodical principles of adaptive format of the mutual internal settlements in the system of accounting; the following items have been improved: the terms of the "mutual internal settlements", "intra-group settlements" and "intracompany settlements"; mutual internal settlements' general classification; methodical principles of organization of accounting and control of internal settlements; the following items have been developed: principles of format of such accounting object as "mutual internal settlements" as a result of the impact of organizational and legal forms of compound-structural groups and business associations on the construction of the system of mutual internal settlements accounting; methodical technique of realization of external control of the mutual internal settlements. Scope of usage: groups, associations of enterprises and compound-structural enterprises with subdivisions with diversified types of activity.