Optimization of Accounting System Testing of Land Operations in Agricultural Formations

Oksana Ponomarenko () and Olha Leha ()
Additional contact information
Oksana Ponomarenko: Poltava State Agrarian Academy, Poltava, Ukraine
Olha Leha: Poltava State Agrarian Academy, Poltava, Ukraine

Oblik i finansi, 2017, issue 1, 76-84

Abstract: Realities the current legislation, economic relations and accounting practices of enterprises of Ukraine lead to a situation in which information requests of peasant proprietors and other users of reporting information on agricultural lands remain unsatisfied. The aim of the article is improvement of organizational and methodological foundations of testing the accounting system of agricultural lands to improve the efficiency of internal control system of business entities. Critical analysis of accounting provision of management of land operations is performed and its main issues are identified. Feasibility of a full indicator system testing of land accounting in the form of stepwise algorithm of specialist's actions is substantiated. The suggested testing algorithm allows organizing methodological foundations of internal control, accurately identifying points of possible 'distortion' of accounting information, specialists to focus on substantiated methods and sequence of screening procedures.

Keywords: land shares; land plots; accounting for land; testing of the accounting system; internal control (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2017
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.afj.org.ua/pdf/451-optimizaciya-testuva ... agroformuvannyah.pdf (application/pdf)
http://www.afj.org.ua/en/article/451/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2017:i:1:p:76-84

Access Statistics for this article

Oblik i finansi is currently edited by Valeriy Zhuk

More articles in Oblik i finansi from Institute of Accounting and Finance Contact information at EDIRC.
Bibliographic data for series maintained by Serhiy Ostapchuk ().