Gura N. Development of the accounting system in the housing and communal services

This dissertation defines complex scientific research of the accounting system's development in the housing and communal services in conditions of market transformation in this sector. The elaboration conception of accounting in this sector has been suggested under the detection of influence factors on the accounting methodology and organization in the industry. The structure of accounting system, accounting principles and objects has been specified with help of systems concept; corresponding models have been built. Technical approaches for accounting of enterprise's assets, liabilities, costs and incomes in the housing and communal services have been improved; further liabilities standardization of target financing are proposed. The methods of deferred tax assets and liabilities definition, relations with consumers in the housing and communal services are submitted. The standard of the housing and communal services accounting has been devised. The conception of accounting in multi-family building co-owners' associations has been developed, and the methods of accounting in these associations have been suggested. Improvement of the accounting in the housing and communal services has been proposed under its harmonization and standardization; application of up-to-date computer technologies and development of tax accounting with its integration in the complex system together with bookkeeping.