Brovko O. Accounting and internal auditing in managing commodity supplies of retail enterprises

The dissertation is devoted to the topical issues of improving accounting and internal auditing in managing retail enterprises commodity supplies. The object of the research is commodity supplies and the process of their reflection in the accounting and internal auditing systems of retail enterprises. The subject of research is the totality of theoretical, organizational and practical questions of accounting and internal auditing in managing retail enterprises commodity supplies. The dissertation investigates into the burning theoretical and practical aspects of accounting and internal auditing in managing retail enterprises commodity supplies. Suggestions as to clarifying the essence of "commodity supplies" category have been grounded and improvements on classification of retail enterprises commodity supplies have been suggested with the purpose of providing reliable and effective accounting information. Suggestions concerning the improvement of commodity supplies reevaluation classification, standardization of document circulation in retail enterprises have been developed. New forms of primary documentation have been offered for introduction.The basic directions for internal auditing of commodity supplies have been outlined; the system of internal auditing objects as well as the procedures for commodity supplies internal auditing in the process of their supply, storage and realization have been worked out. Internal auditing regulations, forms of public accountant's working documents dealing with retail enterprises commodity supplies auditing have been improved. Possible violations in commodity supplies transactions have been analyzed with the purpose of their prevention.