DEVELOPMENT OF ORGANIZATIONAL-METHODICAL ASPECTS OF ACCOUNTING EXPERTISE OF THE FIXED ASSETS IN THE ORGANIZATIONS OF THE AGRARIAN SECTOR

The article studied and analyzed the essence of the concept of “accounting expertise” based on the analysis of different points of view of the scientists involved in the organization of accounting expertise. Accounting expertise is a fairly common and popular form of modern research. After all, the number of enterprises, companies and firms is growing steadily, changing their forms of ownership and money turnover, constant updates occur in the preparation of financial statements. The financial results of the company depend on the correctness of accounting. Consequently, there is a need for the analysis of accounting documents, which resort to accounting expertise, which is a subspecies of economic expertise, which, in turn, is a kind of non‑criminalistic expertise. The authors substantiate that according to the current economic realities, as well as market relations put forward an objective need to significantly increase attention to improving the procedure of accounting expertise of fixed assets, in order to ensure the economic security of the enterprise as a whole. The article defines the main goals, objectives, sources and objects of accounting expertise of fixed assets in the organizations of the agricultural sector. The paper summarizes and highlights the most common errors and violations in the accounting of fixed assets, on the basis of which practical recommendations are developed, which are aimed at improving the process of accounting expertise and prevention of illegal acts in the economic sphere. The authors propose the use of basic methodological research techniques in the implementation of accounting expertise, changes in the work plan of accounts of organizations of the agricultural sector, expanding the analytical features, in order to prevent future offenses, as well as the main directions of solving methodological problems.

accounting examination, accountant‑expert, economic examination, fixed assets, economic violations, information base, normative and reference information, factual information, methodical research methods, inspection, tracking, analytical accounts.

Balashova N. N., Chekrygina T. A., Melikhov V. A. Development of organizational-methodical aspects of accounting expertise of the fixed assets in the organizations of the agrarian sector // Business. Education. Law. 2018. No. 4 (45). Pp. 32–39. DOI: 10.25683/VOLBI.2018.45.460.