Mokhnyak V. Organization and methods of accounting and control in credit unions.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0419U001474

Applicant for

Specialization

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

03-07-2019

Specialized Academic Board

К 35.840.03

Essay

Object: the process of organization and methods of accounting and control in credit unions. Objective: the substantiation of theoretical and methodical principles and the development of organizational and practical recommendations for improving the accounting and control of the activities of credit unions. Methods: comparison, monographic, historical, induction and deduction, grouping and statistical comparisons, associations and analogies, graphical. Improved: scientific approaches to using the existing theoretical basis in the accounting sphere to improve the accounting of credit unions; organizational principles of building a system of internal control of credit unions; organizational and methodical provisions of the analytical accounting of credit and deposit operations of credit unions; methodical approaches of accounting and reporting of the main objects of accounting of credit unions; provisions on the organization of the control system of credit unions. Scope: credit unions.

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