Pylypchuk N. Accounting and internal audit of income from main activity (on the example of trading enterprises)

Object - the formation of income from operations of trade enterprises and its accounting and internal audit. Purpose - substantiation of theoretical positions and develop practical recommendations for improvement of accounting and internal audit income from operations for commercial information to ensure effective management. Methods - dialectical method of knowledge using a systematic approach, historical simulation causation, induction and deduction, generalization and specification, surveillance, graphics, comparison, synthesis and analysis, economic and mathematical, statistical methods and applied computer package programs. Results - scientific substantiation of theoretical and methodical positions and practical recommendations on improvement of internal audit and income from operations of trade enterprises. Novelty - structured organization of internal audit revenues from operations in a phased process; improved organization and methodology of the audit of income from operations in the commercial specification of criteria for evaluating the internal audit; reasonable order of formation of analytical information regarding income from operations by introducing analytical accounts; improved accounting model promoted internal business processes; The model of internal audit income from operations as a system of interrelated elements; Theoretical principles of accounting income from operations; were further determine the conditions of revenue recognition from the sale of goods in the domestic Regulations (standard) accounting 15 "Revenue". They are implemented in practice of LLC "AMAKO Ukraine", LLC "Indesit Ukraine", LLC "Milkservice", LLC "Audit Firm "Enthusiast-Audit", LLC "Consulting company "Golden Trust", Department of Industry and Development of the executive body of the Kyiv City State Administration Business and the learning process of Kyiv national University of Trade and Economics. Scope - business activity of the trade.