FEATURES OF ACCOUNTING AND AUDITING OF FIXED ASSETS REPRODUCTION


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Abstract

In this article the sense of accounting and audit of fixed assets of book-keeping and their reflection and the methods of their deprecation are described. The main aim of this article is in substantiation and choosing of more optimal variant of calculation for the enterprise.

About the authors

Victoria Stepanivna Negodenko

Kiev transport and Economic College National Transport University, Kiev

Author for correspondence.
Email: Vikla1977@ukr.net

Lecturer, Department of “The economics of accounting and analytical disciplines”

Ukraine

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