Halushka N. Account and audit of bills operations in Ukraine

Research work is devoted the urgent problems of accounting and audit bills operations in Ukraine. In the paper are considered main directions of becoming and bill market development in Ukraine; explored theoretical and practical aspects of accounting organization and audit bills operations in domestic enterprises. The author's determination of "bill" and "Accounts Receivable bill"; certainly basic signs of bills and their classification is offered in accordance with the aims of account and audit; grounded directions of practical application of audit bills operations are on the explored enterprises. Improved system of documenting bill operations, which includes: the author proposed the use of forms of primary documents (Act of Handover bill for proof of the actual transfer (receiving) a bill, the act bringing the bill to pay for the degree of assuredness of a bill, inventory records roll of bills purchased as an annex to the information analytical accounting of financial investments) and refined forms of financial and statistical reports to ensure analyticity accounting bill operations. Explored theoretical questions and directions of practical application of audit bills operations and the improved system of his organization and method is offered on the explored enterprises.