Derij M. Accounting and control of monetary settlement operations of Housing

The object is the processes of the implementation of monetary settlement operations in the housing. The purpose is the study theoretical, methodological and organizational principles of accounting and control of monetary settlement operations and their application in constructions enterprises practice, including fund to finance construction and collective investment institutions, which are the most common methods of calculation in the housing industry in Ukraine. Methods are dialectical, statistical modeling, deduction, graphics, comparison, historical. The results are in-depth of theoretical foundations of monetary settlement operations and presents recommendations for resolving a number of problems in carrying out cash payments in the housing. The novelty lies in the comprehensive study of theoretical, methodological and organizational features of monetary settlement operations accounting and their control, which are reflected in the practice of construction companies and enables to provide a new solution of scientific problems. It is introduced in the activity of: СJSC “Design-construction association “Lvivmiskbud””, the construction and installation firm “Prombud” LLC “Ternopilbud”, Ltd “Consol LTD”, Main Department of Internal Financial Control and Audit of executive body of the Kyiv City Council (KCSA), Ternopil National economic University. The sphere of use is the activity of construction enterprises.