Myhalkiv A. Accounting for and Internal Control over the Transactions with Packing Materials

Object of research is the process of accounting for and internal control over business transactions connected with the movement of packing materials at an enterprise. Subject of research is a set of the theoretical, organizational and methodic statements of accounting for and internal control over transactions with packing materials. In the thesis the development of the conceptual apparatus has been researched, the approaches towards the classification of packaging materials for management purposes have been offered, the legal regulation of transactions with packaging materials has been disclosed, the problem issues of accounting reflection of transactions with packaging materials as well as control over their safe-keeping have been identified. Special attention has been given to the solution of issues connected with improvement of system of documentation of transactions with packaging materials; methodic support of accounting reflection of transaction with packing materials according to stages of their life cycle; features of accounting for transactions with mortgaged and non-mortgaged packing materials. Problem issues of organization of internal control over transactions with packing materials and the methodic grounds of its carrying out have been considered.