Zatoka T. Accounting for Ensuring Execution of Contractual Obligations: Theory and Methods

Scientific research is dedicated to the grounding of the theoretical statements as well as development on recommendations of improving the organization and methods of accounting for and internal control over ensuring execution of contractual obligations. The essence of the concept of ensuring execution of contractual obligations has been clarified, the classification of the ways of ensuring execution of contractual obligations for accounting purposes has been improved, statements of contractual policy in the part of ensuring execution of contractual obligations have been developed; the suggestions on improving methods of accounting for ensuring execution of contractual obligations have been offered; the forms of internal reports have been developed and the changes into external reporting in the context of indicators concerning the negotiation process, contractual obligations and ways of their ensuring have been introduced, the organization and methods of internal control of the ways of ensuring execution of contractual obligations have been improved.