Accounting, analysis and audit of fixed assets in Kazakhstan

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Uploaded: 08.01.2009
Content: 90108185456340.zip (98,03 kB)

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INTRODUCTION 3

1 ECONOMIC SUMMARY OF FIXED ASSETS AND THEIR ROLE IN THE ENTERPRISE MANAGEMENT 5
1.1 Classification attributes of fixed assets 5
1.2 Theoretical bases of the organization of the audit 14
1.3 Foreign experience of organization of fixed assets 18

2 ORGANIZATION Asset Accounting LLP "Kaz Press" 24
2.1 Brief economic characteristics of LLP "Kaz Press" 24
2.2 Accounting policies in the area of \u200b\u200bfixed assets 26
2.3 Synthetic and analytical accounting of fixed assets
LLP "Kaz Press" 30
2.4 Allowance for depreciation and repair, inventory of fixed assets. 33

3 AUDIT OF FIXED ASSETS LLP "Kaz Press" 41
3.1 Conducting an audit of fixed assets
LLP "Kaz Press" 41
3.2 Analysis of the financial position of LLP "Kaz Press." 46
3.3 Analysis of the effectiveness of fixed assets
LLP "Kaz Press" 51

4 MEASURES TO IMPROVE accounting of fixed assets 57

CONCLUSION 62

REFERENCES 65

APPLICATIONS

Additional information

REFERENCES

1. Law of the Republic of Kazakhstan dated 26.12.1995 "On Accounting and Financial Statements" (revised on 24.06.2005)
2. Code of the Republic of Kazakhstan dated 12.06.2004 № 209-2 «On taxes and other obligatory payments to the budget (the tax code)" (version of 23.11.2005)
3. Accounting standards (to the guidelines)
4. Law of the Republic of Kazakhstan "On Auditing in the Republic of Kazakhstan"
5. A typical chart of accounts
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22. Kovalev AP Valuation of the active part of fixed assets. M. Finstatinform, 1997
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27. Library accountant and businessman №10, 1998. "Accounting for fixed assets"
28. Library accountant and businessman №12, 1999. "Fixed assets: accounting and taxation".

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