Accounting, analysis and control of current liabilities at LLC “Mykolayivska RMS”
Students Name: Melnyk Iryna Mykolaivna
Qualification Level: magister
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: part
Academic Year: 2020-2021 н.р.
Language of Defence: ukrainian
Abstract: Melnyk I.M., Hryniv T.T. (head). Accounting, analysis and control of current liabilities of «Mykolayivska RMS» LLC. Master’s thesis. Lviv Polytechnic National University, Lviv, 2020. Extended annotation. The master’s qualification work covers the emergence of the concept of "current liabilities", analysis and control of current liabilities of the enterprise and the correctness of their reflection in accounting. Features of accounting of current liabilities at the enterprise are described: accounts, primary documents, consolidated accounting data. The methods of analysis of current liabilities, the main indicators of the analysis and the algorithm of its implementation are considered. The mechanism of current obligations control, its executors and the basic elements of control are described. The activity of «Mykolayivska RMS» LLC, its main types of activity, organizational structure, accounting policy of the researched enterprise is investigated. The analysis of the basic financial and economic indicators of activity of «Mykolayivska RMS» LLC that gave the chance to draw conclusions about efficiency of its functioning is carried out. An analysis of the current liabilities of the company for the last 5 years was performed. The calculations allow the company to identify weaknesses, identify the negative factors that caused them, and make effective management decisions to improve financial and economic performance. The impact of current liabilities on liquidity, financial stability, solvency of the enterprise and independence from external sources of financing are determined. Features of synthetic and analytical accounting of current liabilities in «Mykolayivska RMS» LLC, the process of documenting transactions with current liabilities are described. The current liabilities are reflected in the financial statements of the enterprise. The mechanism of control of current obligations by means of introduction of modern technologies is investigated. Keywords - current liabilities, liquidity, solvency, performance analysis, analytical accounting, synthetic accounting. List of sources used. 1. Kindratska GI Analysis of economic activity: a textbook / G.I. Kindratska, A.G. Zagorodniy, Yu.I. Kulinyak. - Lviv: Lviv Polytechnic Publishing House, 2019. - 320 p. 2. Orlov IV Accounting and control of obligations of business entities: theory and methodology: monograph / IV Orlov; Zhytomyr State Technological University. - Zhytomyr: ZhDTU, 2010. - 400 p. 3. Orlov IV Genesis of the concept of "obligation" in the legal and economic areas of accounting / Orlov IV // Problems of theory and methodology of accounting, control and analysis. International collection of scientific works. - 2010. - Issue 1 (16). - P. 170-177. 4. Accounting and control in the management of economic stability of enterprises in the context of globalization: Monograph / ed. d.e.n. Maksimova VF - Odessa, ONEU - 2014. - 461p. 5. Proskurina NM Procedural support of the audit. Theory and practice: monograph / NM Proskurina; National Academy of Statistics, Accounting and Auditing - Kyiv: State Enterprise "Information and Analytical Agency", 2011. - 739 p. 6. Tax Code of Ukraine № 2755-VI dated 02.12.2016. - [Electronic resource] - Access mode: http: //zаkоn2.-rаdа.gоv.ua/lаws/shоw/2755-17. - Name from the screen.