PROBLEMS OF ACCOUNTING AND INTERNAL CONTROL OF COMMISSION OPERATIONS OF AN ENTERPRISE
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2017, Vol 22, Issue 11
Abstract
The article deals with the main problems of accounting and internal control at enterprises that carry out commission operations. It was revealed that at the enterprises under study, both in methodical and organizational aspects, accounting and internal control have significant shortcomings which are mostly caused by imperfection of normative-legal regulation. It was investigated that in contemporary economic conditions, there are no single methodical recommendations on the methods and organization of accounting and internal control for enterprises that carry out commission operations. The main shortcomings of accounting of commission operations were revealed and the methods of accounting for the investigated enterprises were proposed. In contemporary economic conditions the issue of accounting policy at enterprises that carry out commission operations is insufficiently considered. It is determined, that the approach to formation of accounting policy must be quite reasonable, because this process is in many ways laborious and voluminous. The problematic issues in the theoretical and practical directions in the system of internal control of enterprises that carry out commission operations were considered.
Authors and Affiliations
P. O. Kutsyk, Kh. V. Kuzma
Keywords
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