Tarasenko S. Accounting for activity of shipping companies: organization and methods

In the thesis accounting model of economic activity of shipping companies, that takes into account all directions of activities and sources for its support, has been grounded, the peculiarities of operation in the transport market have been determined, that allowed to make grounding of the role of transport services in the system of accounting objects, the theoretical provisions of forming accounting and analytical support for economic management of shipping companies, that takes into accountsectoral specificities, have been grounded. The features of accounting for sea / river vessels as part of the fixed assets of the shipping companies have been studied, that allowed to work out own methodical approach to accounting for transactions of forming and use of fleet. The complex organizational and methodical approach to accounting for transport services of shipping companies has been worked out. The accounting for revenues and financial results, taking into account sectoral specificities, has been improved. The issues of financial reporting of shipping companies have been covered and the packet of internal reports has been worked out. The formation mechanism of analytical support.