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International Accounting
 

Use of accounting information to improve the internal control system of building organization

Vol. 16, Iss. 38, OCTOBER 2013

Available online: 24 October 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Zimakova L.A. Doctor of Economic Sciences, Associate Professor, the Department of Accounting, the Belgorod State National Research University
zima@belnet.ru

Serebrennikova I.V. The post-graduate student, The National Research University Belgorod State University
irina_serebro@list.ru

In the article the directions of development of system of internal control developed by authors for the construction organizations which include objects of the control, under control indicators are described, options of the organization of the analytical account are offered, the recommendations on the organization of the account and drawing up the documents used in the course of conducting internal control are made.

Keywords: internal control, analytic accounting, building organizations, accounting information

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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