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Optimization of Accounting System Testing of Land Operations in Agricultural Formations

Author

Listed:
  • Oksana Ponomarenko

    (Poltava State Agrarian Academy, Poltava, Ukraine)

  • Olha Leha

    (Poltava State Agrarian Academy, Poltava, Ukraine)

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.

Suggested Citation

  • Oksana Ponomarenko & Olha Leha, 2017. "Optimization of Accounting System Testing of Land Operations in Agricultural Formations," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 76-84, March.
    • Handle: RePEc:iaf:journl:y:2017:i:1:p:76-84
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    More about this item

    Keywords

    land shares; land plots; accounting for land; testing of the accounting system; internal control;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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