TYPICAL ERRORS AND IRREGULARITIES IN THE ACCOUNTING OF FUNDS DETECTED DURING THE AUDIT AND THEIR SOLUTIONS

Ablyametova Mavile Ayderovna1, Grekova Vita Anatol'evna1
1V.I. Vernadsky Crimean Federal University, Institute of Economics and Management

Abstract
Each owner sees the company is constantly developing, increasing its assets and constantly increase their profits. For business development you can use different types of resources like money, material, intellectual, administrative, technological and human resources. Of course, the most important of these types are monetary resources. Here, in the foreground, the improved utilization of the available company cash resources, as it depends on the liquidity and profitability of the economic entity. That is cash being the most liquid asset, are the basis for assessing the liquidity level of the organization. In this regard, it errors and irregularities in the accounting of funds can adversely affect the efficient activities of the entity.

Keywords: cash flow, mistakes and violations, money


Category: 08.00.00 Economics

Article reference:
Typical errors and irregularities in the accounting of funds detected during the audit and their solutions // Modern scientific researches and innovations. 2017. № 4 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2017/04/80988

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