Drozdova O. Accounting for and control over the goods movement: organization and methods

Thesis is devoted to the grounding of theoretical and methodical concepts as well as to the development ofpractical recommendations on improving the organizational and methodical approaches towards accounting for and control overthe goods movement. The economic and accounting meaning of the term "goods" has been clarified in the thesis as well as transactions with goods movement have beensingled out in order to identify accounting objectsproperly. The project of'Methodical guidance on accounting for goods movement' as well as 'Methodical guidance on accounting for brand shops performance' have been developed.The accounting policieselements in the part of transactions with goods movement have been determined. Suggestions on improving the accounting reflection of transactions with goods movement, as well as with those ones at the brand shopshave been made.The forms of internal reporting concerning goods movement have been designed. Directions of improving the organizational and methodical support of internal control over the goods movement have been grounded.