Overview

The monograph outlines the content, meaning, classification, theoretical and methodological approaches to accounting and control of fixed assets in the organization. The documentary registration and accounting of fixed assets movement in the organization, as well as the control of safety, receipt and disposal, reflection in the accounting of fixed assets, the correctness of depreciation and revaluation of fixed assets in the organization are considered. The main directions of improving the accounting of fixed assets and ways to strengthen control over their movement on the example of a commercial organization are highlighted. This monograph is addressed to students, undergraduates, graduate students and researchers in the field of accounting and control in organizations.

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