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internal accounting control

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  • Внутренний контроль за ведением учета (INTERNAL ACCOUNTING CONTROL)  — 1. Процедуры и методы, разработанные для управленческого звена, позволяющие с достаточной степенью уверенности гарантировать защищенность активов от несанкционированного использования или списания, а также достаточность средств финансового… …   Словарь терминов по управленческому учету

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • control risk — internal control risk The risk that misstatements in the financial statements of a company will not be prevented or detected on a timely basis by the internal control system of a business. It is a part of the audit risk; an assessment of the… …   Accounting dictionary

  • Internal audit — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Internal control — In accounting and organizational theory, Internal control is defined as a process effected by an organization s structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific… …   Wikipedia

  • internal audit — A branch of auditing developed in the twentieth century as a means of monitoring an organization’s *risks, *internal controls, procedures, and *management accounting. As *corporations and *public sector organizations became increasingly complex… …   Auditor's dictionary

  • internal control — noun an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error etc. • Topics: ↑accounting • Hypernyms: ↑control • Hyponyms: ↑inventory control,… …   Useful english dictionary

  • Control — Contents 1 Entertainment, sports and games 1.1 Literature 1.2 Film 1.3 …   Wikipedia

  • Internal Revenue Code section 1031 — Under Section 1031 of the Internal Revenue Code (usc|26|1031), the exchange of certain types of property may defer the recognition of capital gains or losses due upon sale, and hence defer any capital gains taxes otherwise due.ummaryTo qualify… …   Wikipedia

  • Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Management accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

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