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Accounting and Internal Control of Financial Assets

Student: Margarita Rusinova

Supervisor: Olga A. Zamotaeva

Faculty: Faculty of Economics

Educational Programme: Economics (Bachelor)

Year of Graduation: 2016

The purpose of this survey is the systematization of rules and the estimation of the current method of financial accounting of financial assets at the shipbuilding company "Aerohod" Ltd., and as a result of analysis the development of the recommendations for improvement the entity’s financial accounting and internal control of financial assets. This paper is based on materials of shipbuilding company “Aerohod” Ltd. The study has practical significance both for chosen organization and other small-businesses in order to built and realize the internal control of financial assets. The methodological foundation of this work consists of the normative acts of the Russian Federation, educational literature, domestic and foreign scientific papers in the field of accounting and internal control of financial assets. Furthermore, the theoretical bases of this paper are the International Financial Reporting Standards and the report of the Committee of Sponsoring Organizations "Internal Control – Integrated Framework." In the process of collecting the data the following methods were used: analysis, interview and questionnaires. During the adaptation of the collected data the following methods were used: analysis, classification, synthesis, comparison, generalization, formalization. The first chapter is dedicated to the term “financial assets”, goals, objectives and regulatory control of the accounting and internal control of financial assets, the analysis of specific literature regarding the internal control. The second chapter is devoted to organizational structure of the shipbuilding company “Aerohod”, its accounting service and accounting method of financial assets. The third chapter consists of the analysis and evaluating the internal control of financial assets of the chosen entity and recommendations for the improvement the financial accounting and internal control of financial assets.

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