Govorukha O. Accounting and auditing at joint-stock companies: theory and practice

Object - process of accounting and auditing of general business activities of joint-stock companies; purpose - scientific grounding of theoretical provisions and development of practical recommendations of accounting-analytical process improve-ment at joint-stock companies, and also methodical methods of financial-business auditing activity at joint-stock companies; methods - general scientific and specific methods; results - recommendations on improvement of accounting and auditing of joint-stock companies; novelty- improvement of regulatory basis at the level of one definite company, by development of inter-nal standard "Financial accounting of personal capital", complex approach to auditing organization and course of joint-stock companies (by stages); structure optimization and document arrangement of accounting policy of joint-stock companies (in the form of Provision); organizing-methodical reflection assurance in operation accounting with forming personal capital compo-nents and its changes; interest, tax assessment and payment of dividends to the company members (in the form of shares, owner status of corporative rights, payment sources), organization of account not drawn in the set term dividends accrued, but is through fault of shareholder; auditing order of general operations of joint-stock companies with the use of de-veloped complex of program module; classification of actions of joint-stock company; process of forming of the internal accounting of enterprise is in part of constituents of property asset, securities and calculations, with the participants of society; the degree of implementation - joint-stock companies, auditing organizations, higher edu-cational establishments; branch - a trade.