Safarova A. Accounting and auditing of current liabilities in bakery enterprises

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0414U002387

Thesis Registration Form

0414U002387.pdf

Applicant for

Safarova Anna Tadzhydinivna

Specialization

08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

Date of defense

23-05-2014

Specialized Academic Board

Д 58.082.03

Chortkiv College of Economics and Business

Essay

The object of the investigation is a process of payments (settlements) of the bakeries that cause movement and availability of the current liabilities. The aim of the thesis is a scientific reasoning of the theoretical principles and developing of the practical recommendations for improving the organization and techniques of accounting and auditing of the current liabilities of the bakeries. The used methods are: dialectical knowledge and theoretical generalization, systematization and comparison, analogy and abstraction, induction, deduction, scientific abstraction, historical and comparative, modeling and formalization, comparative analysis. The results are: a theoretical generalization is made; a new solving of the scientific problem is found (concerning improving of the theoretical and methodological positions and developing practical recommendations on accounting and auditing of the current liabilities of the bakeries). The novelty lies in the reasoning of the theoretical and developing of the practical recommendations for the improvement of the accounting and audit of the the current liabilities on the bakery enterprises. The recommendations are aimed for improving the quality of the information to meet the needs of the management and the users. Used by Volyntorhhlib LLC, Volynahroprodukt LLC, Kovel bakery PJSC, audit firm Cerca; used in the learning process at the Institute of Economics and Management of East European National University of Lesya Ukrainka. The scope is the activity of the bakeries.

Thesis supervisor

Zadorozhnyy Z.-M. V.

Official opponents

Сопко В. В.
Тесленко Т. І.

Files

Dis.doc--Додаток Ж.3. Формування стратегії.doc

Dis.doc--Додаток Ж.4 План аудиту ПЗ за видами.doc

Dis.doc--Додаток З.1 План аудиту КЗ.doc

Dis.doc--Додаток З.10 РД 8.doc

Dis.doc--Додаток З.11 РД 9.doc

Dis.doc--Додаток З.12 РД 10.doc

Dis.doc--Додаток З.13 РД 11.doc

Dis.doc--Додаток З.14 РД 12.doc

Dis.doc--Додаток З.15 РД 13.doc

Dis.doc--Додаток З.16 РД 14 - тести 63.doc

Dis.doc--Додаток З.17 План аудиту за розрахунками.doc

Dis.doc--Додаток З.18 програма податки.doc

Dis.doc--Додаток З.19 тести 64.doc

Dis.doc--Додаток З.2 Програма аудиту КЗ.doc

Dis.doc--Додаток З.20 програма 66+65.doc

Dis.doc--Додаток З.21 тести 66+65 РД 16.doc

Dis.doc--Додаток З.22 РД 17.doc

Dis.doc--Додаток З.23 РД 18.doc

Dis.doc--Додаток З.24 РД 19.doc

Dis.doc--Додаток З.26 РД 21.doc

Dis.doc--Додаток З.27 РД 22.doc

Dis.doc--Додаток З.28 РД 23.doc

Dis.doc--Додаток З.29 РД 24.doc

Dis.doc--Додаток З.3 РД1.doc

Dis.doc--Додаток З.30 План аудиту ІПЗзР.doc

Dis.doc--Додаток З.31 Програма ІПЗзР.doc

Dis.doc--Додаток З.32 РД 25.doc

Dis.doc--Додаток З.33 РД 26 Баланс.doc

Dis.doc--Додаток З.34 РД 27 %.doc

Dis.doc--Додаток З.35 РД 28 - 685.doc

Dis.doc--Додаток З.4 РД 2 - перелік актів звірки.doc

Dis.doc--Додаток З.5 РД 3.doc

Dis.doc--Додаток З.6 РД 4 запит.doc

Dis.doc--Додаток З.7 РД 5 - звірка повноти та своєчасності...doc

Dis.doc--Додаток З.8 РД 6 некоректні записи.doc

Dis.doc--Додаток З.9 РД 7 перелік помилок.doc

Dis.doc--Додаток И.1.doc

aref.doc.doc

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