Makurin A. Accounting and internal audit of expenses for maintenance and improvement of fixed assets in coal mining enterprises

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0417U000996

Thesis Registration Form

0417U000996.pdf

Applicant for

Specialization

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

28-04-2017

Specialized Academic Board

Д 14.052.01

Zhytomyr Polytechnic State University

Essay

The thesis is devoted to scientific substantiation of theoretical fundamentals and development of practical recommendations to improve the theoretical, methodological and organizational principles of accounting and internal audit, expenses for maintenance and improvement of fixed assets in coal mining enterprises. The definition of concept enterprise-recipient and enterprise-donor during transfer of fixed assets is argued that allowed improving documentary support for process of fixed assets transfer from one enterprise to another. Internal documentation ensures proper registration of fulfilled economic operations.

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Files

aref.doc

dis.doc

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