title: ÐÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ Ð¸ Ð°ÑÐ´Ð¸Ñ ÑÐ°ÑÑÐµÑÐ¾Ð² Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸ Ð¸ ÐºÑÐµÐ´Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸ Ð² Ð°Ð²ÑÐ¾Ð½Ð¾Ð¼Ð½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸ÑÑ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ£Ð¡Ð "ÐÐ°ÑÑÐ¸Ð½ÑÐºÐ¸Ð¹ 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 audit of settlements with debtors and creditors in autonomous institutions (on the example OAUSO Â«Parfinskiy KCSOÂ»)
Creators: name: Ð¡Ð¿Ð¸ÑÐ¸Ð´Ð¾Ð½Ð¾Ð²Ð°, ÐÐ°Ð´ÐµÐ¶Ð´Ð°
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: ÑÑÐµÑ
Ð°ÑÐ´Ð¸Ñ
ÑÐ°ÑÑÐµÑÑ Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸
ÑÐ°ÑÑÐµÑÑ Ñ ÐºÑÐµÐ´Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸
Ð°Ð²ÑÐ¾Ð½Ð¾Ð¼Ð½Ð¾Ðµ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ðµ
Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ°Ñ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑ
ÐºÑÐµÐ´Ð¸ÑÐ¾ÑÑÐºÐ°Ñ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑ
accounting
audit
settlement with debtors
settlement with creditors
autonomous institution
accounts receivable
accounts payable

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÐÐÐ£Ð¡Ð Â«ÐÐ°ÑÑÐ¸Ð½ÑÐºÐ¸Ð¹ ÐÐ¦Ð¡ÐÂ».
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ÐÑÐ»Ð° ÑÐ¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð° Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ°Ñ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ° ÑÐ°ÑÑÐµÑÐ¾Ð² Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸ Ð¸ ÐºÑÐµÐ´Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸ Ð² ÐÐÐ£Ð¡Ð Â«ÐÐ°ÑÑÐ¸Ð½ÑÐºÐ¸Ð¹ ÐÐ¦Ð¡ÐÂ». 
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description: The object of the study is OAUSO Â«Parfinskiy KCSOÂ».
The purpose of the final qualifying work is the study of accounting and audit of settlements with debtors and creditors in autonomous institutions.
In the process of doing the work, the essence, value and regulation of accounting and audit of settlements with debtors and creditors in autonomous institutions were studied.
Based on the financial statements, an analysis of the financial condition of OAUSO Â«Parfinskiy KCSOÂ» was carried out, and the accounting treatment of settlements with debtors and creditors in the institution was studied.
An audit of settlements with debtors and creditors at OAUSO Â«Parfinskiy KCSOÂ» was planned and carried out.
Measures were proposed to improve the accounting and audit of settlements with debtors and creditors in the institution.