title: ÐÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ñ Ð½Ð° Ð´Ð¾Ð±Ð°Ð²Ð»ÐµÐ½Ð½ÑÑ ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ Ð² ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¸Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐ "Ð¡Ð£Ð")
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Accounting and analysis of calculations for value added tax in commercial organizations (for example, JSC "SUP")
Creators: name: Ð¤Ð¾Ð¼Ð¸ÑÐµÐ²Ð°, ÐÐ¸ÐºÑÐ¾ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2019
Subjects: Ð½Ð°Ð»Ð¾Ð³ Ð½Ð° Ð´Ð¾Ð±Ð°Ð²Ð»ÐµÐ½Ð½ÑÑ ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ
Ð±ÑÐ´Ð¶ÐµÑ
Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½ÑÐµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ
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Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
Ð¼Ð¸Ð½Ð¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ ÑÐ¸ÑÐºÐ¾Ð²
ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ°
value added tax
budget
industrial enterprises
state defense order
internal control
risk minimization
accounting policies

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description: The object of the study is JSC "Control Systems and Devices" (JSC "SUP").
The purpose of the final qualifying work is the development of a set of measures to improve accounting and analysis of calculations for the value added tax in a commercial organization.
The theoretical foundations of VAT accounting are given: the essence of tax, legal regulation, the specifics of doing in organizations that carry out the state defense order. Based on the analysis of the financial and economic activities of JSC âSUPâ, shortcomings were found in the management of VAT calculations and recommendations were made for their elimination.
Developed measures aimed at internal control of VAT accounting. One of them is a questionnaire, by giving answers to which one can assess the presence of risks affecting the accuracy of VAT accounting.
In the final qualifying work, the methods used to verify the calculations for VAT are also presented, and recommendations are given on the formation of accounting policies for tax purposes.