INTERNAL CONTROL OF ACCOUNTING OF CALCULATION OPERATIONS IN THE ENTERPRISE

Abstract

In the article the scientific substantiation of the existing model of construction of the internal control and the method of accounting of calculation operations with counteragents are conducted. In the article a critical analysis of the results of the researches of domestic and foreign methods for the determination of elements of the control system was made and it allowed to conclude on the components of internal control - controlling and controlled by and determining the input elements of the internal control of the accounting of calculation operations, objects, subjects, methods, principles and information environment. Concerning the methodology of the control of calculation operations, it was concluded that it is not limited to a set of methods and techniques, but has a rather more complex orientation on a clear description of the method of carrying out the control procedures of a comprehensive, complete and objective study of calculation operations in order to detect, prevent and eliminate violations in the system of calculations. This approach has allowed to clearly define the stages of the existing system of internal control of calculation operations, which includes a practical analysis adopted by the enterprise; earlier business concept of the course of action, strategy and tactics with types of activities, sizes, structure, internal control and its ability to analyze calculation operations and reconciliation of settlements with counteragents receivable and payables. Particular attention is paid to the methods of control, which are grouped into such groups: accounting inventory, expert assessment of the accounting of material values, cash, the state of calculations, the validity of norms, visual observation in the work of accountants, directly at workplaces at different periods of time, reconciliation of calculations from debtors and creditors respectively in the amount of debt in the context of accounts, which are set up for the convenience of analysis in the table. Attention is drawn to the investigation of the compliance with the legislation and accounting rules when conducting accounting operations, legal registration of contracts between counteragents and the validity of the strategy of relations between them, the classification of debtors and creditors, all clients to more fully reflect the acts of examination of the essence of all calculation operations of the enterprise. Measures and recommendations are planned for improving the scientific approaches of the internal control study, creating an effective model and basis for a comprehensive approach to the analysis of calculation operations, the large-scale process and the quality of expert review, which excludes the possibility of correction of accounting and distortions of incompleteness of accounting, groundlessness of accounts, errors in calculations