Organization and methods of accounting, audit of cash funds and analysis of cash flows at aviations enterprises

Анотація

Introduction. Cash as a significant economic category is a function not only of value but also of means of circulation, means of accumulation. Depending on the specifics of the enterprise, accounting, audit and analysis of cash flows has its own specificity, in particular in aviation enterprises. The financial accounting at such enterprises provides registration and registration of business transactions, analytical and synthetic accounting, audit of data, as well as preparation of the required financial statements of the established sample. The works that would take into account the specifics of aviation activity in matters of organization of accounting, audit and analysis of cash flows not enough. The purpose of the paper is research of theoretical, methodological and organizational aspects of accounting, audit and analysis of cash flows, finding out directions of their improvement in aviation enterprises. Results. The article deals with the theoretical, methodological and organizational aspects of accounting, audit and analysis of cash flows, explains the ways of their improvement in aviation enterprises. The wording of the concept of cash (money) in accordance with (NAS) 1 and the specifics of the activity of aviation enterprises according to the current Air Code of Ukraine are clarified. The main sources of information that allow proper accounting, audit of funds and analysis of cash flows of aviation enterprises are considered. The main accounts and subaccounts of cash accounting at aviation enterprises were detailed, including 30 «Cash», 31 «Bank Accounts», 33 «Other Funds». The peculiarities of the audit of cash, the key issues of cash flow analysis to prevent their irrational use are considered. Conclusion. Prospects for further research include the study of the monetary income of aviation enterprises and their accounting in terms of economic activities (open additional flights, joint operation of flights and / or other form of interaction of representatives of aviation business) and forms of ownership (public, private) in terms of technical and service infrastructure.

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