title: ÐÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°Ñ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 financial results of activities of a commercial organization
Creators: name: ÐÐ²Ð°Ð½Ð¾Ð²Ð°, ÐÐºÐ°ÑÐµÑÐ¸Ð½Ð°
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: 2020
Subjects: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ (ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ) Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
ÑÑÐµÑ
Ð°Ð½Ð°Ð»Ð¸Ð·
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ðµ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ðµ
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ
accounting (financial) reporting
accounting
analysis
financial condition
financial results

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description: The subject of the graduate qualification work is: "Accounting and analysis of financial results of the activities of a commercial organization." 
The object of the study is the public joint-stock company Rostelecom. The subject of the study is the accounting and analytical processes associated with the financial results of the enterprise. 
The purpose of the final qualification work is to develop recommendations for improving the accounting of financial results in a commercial organization based on a comprehensive analysis of its financial and economic activities. 
Tasks that were solved during the study: 
1) the study of accounting features of financial results; 
2) consideration of legal regulation of financial results;
 3) analysis of the financial condition and financial results of PJSC Rostelecom; 
4) development of recommendations for improving the accounting for financial results of Rostelecom PJSC. 
As a methodology, synthetic and analytical research methods are used, including horizontal and vertical analysis, comparative analysis of results, monitoring and analysis of coefficients. 
Based on the analysis, the main problems of accounting for financial results were identified and recommendations for improving the financial condition were given.