ВКР Бух учет и аудит основных средств. Самарина С.А._ЭКп-1601а. Выпускная квалификационная работа (бакалаврская работа)
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AbstractThe title of the graduation work is «Accounting and audit of fixed assets». The graduation work consists of introduction, three chapters and a conclusion, the list of references, 70 pages, 23 tables, 6 figures. The object of the graduation work is the economic activity of LLC Management company Ice Box. The aim of the graduation work is to study the features of accounting and auditing, as well as the condition, movement and use of fixed assets at the company LLC Management company Ice Box. To achieve this goal in the graduation work, the following tasks were set: study and systematize the literature on the subject of accounting and audit of fixed assets; familiarize yourself with the concept and classification of fixed assets; familiarize yourself with the organization of accounting for fixed assets in LLC Management company Ice Box; study the procedure for the audit of fixed assets and conduct an audit of fixed assets of LLC Management company Ice Box; develop recommendations for improving the accounting of fixed assets. The first part of the project gives details about theoretical aspects of accounting for fixed assets, regulatory acts, as well as features of depreciation of fixed assets. The second part of the project presents the economic characteristics of the LLC Management company Ice Box as well as the main problems in the field of movement of fixed assets in the LLC Management company Ice Box. In the third part of the project a working audit program was developed, an audit assessment was given, and measures were proposed to improve the system of accounting for fixed assets in LLC Management company Ice Box. In conclusion we’d like to stress the main scientific and practical conclusions obtained by the author during the work. |