Gritsak O. Accounting for and internal auditing of pledge transactions

Thesis is dedicated to the grounding of the theoretical statements and working out of recommendations on improving the accounting for and internal auditing of pledge transactions in order to form information support of contractual obligations management, which are secured by collateral. The accounting essence of pledge transactions has been specified, its place in the system of accounting objects of pledge subjects has been identified. Complex methodical approach to accounting for pledge transactions by a mortgagor and mortgagee, including the peculiarities of its activities, types of pledge, methodical approaches to evaluation of its subject, the peculiarities of internal reporting forming have been theoretically grounded. The organizational and methodic basis of internal auditing of pledge transactions in the part of singling out its stages, forming of documenting support for audit, order of the inventory of pledge subject and the use of complex analytical procedures in the audit have been improved.