Yatsyshyn N. Compilation, analysis and audit of financial accounting of enterprises

In the thesis in has been investigated the methodical principles of compilation, analysis and audit of the financial accounting of enterprises and elaborated a number of recommendations for improvement. It has been nevealed the place and role of financial accounting in the system of accountancy, specified the essence of the concept "a principle of accountancy", explained the use of the term "common fundamental statements", developed the modern paradigm of financial accounting in Ukraine. It has been investigated the complex of the methodical issues concerning the compilation of the annual financial accounting of domestic enterprises, namely: it has been formed the recommendations concerning the procedure of forming Notes to the financial accounting, it has been grounded the necessity of dividing the last ones into classification groups, expanding their substantial burden in the pant of accounting policies, the information concerning financial investments, it has been complemented form 2 "Income Statement" and set up methodical recommendations for its completion. It has been conducted the evaluation of existing methods of analysis and audit of the financial accounting and proposed their renewed approaches, grounded and formed the analytical component of the Notes to the annual financial statements by the development of Section XVI "Total financial analysis for the basic indexes."