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Статья: Organization of accounting and internal controls at state (municipal) institutions Автор: Качкова Ольга Евгеньевна (Thu, 09/15/2016 - 20:24)

ISBN: 978-5-4365-2278-4
Автор: Качкова Ольга Евгеньевна
Organization of accounting and internal controls at state (municipal) institutions

The monograph is devoted to the development of a set of theoretical and methodological provisions to improve the organization of accounting and internal control; the process of formation of accounting policy for accounting purposes in the state (municipal) institutions, aimed at ensuring the effectiveness and prevention of effective use of budgetary funds.
The authors demonstrated the specificity of financial and economic activities and accounting of the state (municipal) institutions that influence the content of accounting policies and internal control methodologies, demonstrated the structure and content of the elements of the organizational and technical aspects of accounting policy: building a working chart of accounts, the scheduling of the workflow and establishing procedures for the inventory, promoting the efficiency of the accounting process; set a sequence of development and composed the algorithm of formation of accounting policy and presented the “Accounting policy for accounting purposes of the state (municipal) institutions" and "Regulations on internal control of municipal enterprises" draft standards; proposed a format, content and structure of the plan and programme of verification, which is the basis for the implementation and conduct of control measures, and provided recommendations for their practical application, which can serve as the basis for the creation of an integrated methodology of both internal and external checks carried out by bodies of state control; set the system of indicators and criteria for evaluating the effectiveness of the internal control system.
Materials of the monograph can be used at carrying out scientific researches, devoted to problems of improvement of accounting and internal control, accounting policy formation, and building an efficient control-oriented accounting system at state (municipal) institutions.

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