Shepelyuk V. Accounting and internal control of corporate rights: organization and methodology

The aim of research is scientific substantiation and development of theoretical and methodical bases and development of practical recommendations on improvement of organization and methodology of accounting and internal control of the corporate rights of participants of joint-stock companies. Research object: the process for accounting and internal control corporate rights. The subject of research is the combination of theoretical and organizational-methodological issues of accounting and internal control of the corporate rights of participants of joint-stock companies. Research methods: theoretical generalization, grouping, comparison, causation, abstract-logical, analysis, synthesis, abstraction, generalization, induction, deduction, tabular and graphic. Scientific novelty of received results consists in a substantiation of theoretical positions and development of practical recommendations on improvement of organization and methodology of accounting and internal control of the corporate rights of participants of joint-stock companies. Improved: - the interpretation of the essence of the notion "corporate law"; - classification of corporate rights in accordance with the objectives of user support; - organizational accounting fundamentals of corporate rights in the development of the primary document; - methodical approaches to formation of information concerning the corporate rights of participants of joint-stock companies in the financial statements (Form №1 "Balance sheet (statement of financial condition) by the introduction of an additional article entitled "Corporate assets" and forms of internal reporting (a Report of the corporate rights in their Internal elements and the report on corporate rights of members of the company). Acquired further development: methodological aspects of the formation and justification of accounting policies in terms of corporate rights of shareholders; - the systematization of the tax consequences of transactions with corporate rights and their reflection in accounting; - organizational and methodical provision of formation and accounting of corporate rights by introducing additional sub-accounts with the release of the analytical accounts; - interpretation of the essence of the concept of "corporate information system" and the requirements and peculiarities of their use for the rational accounting of corporate rights; - the concept of "corporate management"; "corporate social responsibility"; - methodological support of internal control of the corporate rights of members of the company. The research results are embedded in the activity: JSC "ELEKTROZAVOD" (№04-107/1215, 09.02.2015), PJSC "Ningo-production enterprise "Energy" (No. 46-02, 17.02.2015), etc., and also in educational process of a Private higher education institution "Institute of business administration" (05.02.2015).