id: 38438
Title: Accounting, analysis and audit of financial results of agricultural enterprises
Authors: Aleskerova Yu., Vilchynska N., Volska L.
Keywords: accounting, analysis, audit, financial results, PSP “Peremoga”, SWOT analysis, agricultural enterprise.
Date of publication: 2025-02-21 14:19:45
Last changes: 2025-02-21 14:19:45
Year of publication: 2024
Summary: The article provides a thorough analysis of approaches to accounting, analytical assessment and auditing of financial results in agricultural enterprises. It was determined that the main source of information about the factors that shape financial results is reporting on financial indicators, which emphasizes the importance of confirming its reliability. After all, the ability to influence financial results with the help of professional judgment and accounting policy requires independent control by auditors. The processes of accounting, analysis, and auditing of the results of financial activity are illustrated on the example of the activity of PSP “Peremoga”. As part of the study, it was found that the company uses subaccount 791 “Result of operating activities” to record the operating financial result: expenses are recorded as a debit, and income as a credit. Account 70 “Revenues from sales” is used to record income from product sales, and account 71 “Other operating income” is used for other operating income. It was also found that a significant part of Ukrainian agricultural enterprises does not create a reserve of doubtful debts for the real accounting of receivables, as a result of which it is reflected in the balance sheet at the initial cost, which leads to an overestimation of assets and changes profitability indicators. In the course of the study, a methodology for auditing financial results was developed, which consists of three main stages: organizational, preparatory (planning), technological and effective. The implementation of this methodology will contribute to increasing the efficiency of the audit process, will help to clearly identify problems in accounting, reduce the risk of not detecting errors or fraud, will make it possible to realistically assess the financial condition of the enterprise and ensure the objectivity of the auditor’s conclusions.
URI: http://repository.vsau.org/repository/getfile.php/38438.pdf
Publication type: Статті у наукових фахових виданнях України (Copernicus та інші)
Publication: Інфраструктура ринку. 2024. Вип. 81. С. 111-116. DOI: https://doi.org/10.32843/infrastruct81-18
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