title: Ð£ÑÐµÑ Ð¸ Ð°ÑÐ´Ð¸Ñ ÑÐ¾Ð±ÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð° (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ ÐÐ°Ð·Ð¿ÑÐ¾Ð¼)
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: The Accounting and audit of equity capital (using PAO Gazprom as an example)
Creators: name: ÐÐ»ÐµÐºÑÐµÐµÐ²Ð°, ÐÐ»ÐµÐ½Ð°
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: 2025
Subjects: ÑÑÐµÑ
Ð°ÑÐ´Ð¸Ñ
ÑÐ¾Ð±ÑÑÐ²ÐµÐ½Ð½ÑÐ¹ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ
Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ
accounting
audit
equity
efficiency
problem

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description: Theme of the final qualification work: "Accounting and audit of equity (using PAO Gazprom as an example)". This work is devoted to the study of accounting and audit of equity in PJSC Gazprom. Objectives: â to study the theoretical foundations of accounting and audit of equity capital; â to conduct a study of accounting and audit of equity capital of PJSC Gazprom; â to develop measures to improve accounting and audit of equity capital in PJSC Gazprom. The work was carried out on the basis of PJSC Gazprom. The organizational and economic characteristics of the activities of PJSC Gazprom were studied, and an analysis of the accounting and audit of equity capital in PJSC Gazprom was carried out based on the reporting data. Based on the analysis, measures were developed to improve the accounting and audit of equity capital in PJSC Gazprom: 1. implementation of our own automated equity audit system for PJSC Gazprom: implementation of a comprehensive system for monitoring and analyzing financial transactions of PJSC Gazprom; implementation of a comprehensive system for monitoring and analyzing financial transactions of PJSC Gazprom; increasing the independence of PJSC Gazprom auditors; development of a training program to improve accounting and audit of equity capital in PJSC Gazprom; the main owner of PJSC Gazprom, to make a decision to increase the authorized capital of the Company; separation of a separate article "Founder of legal debt on capital contribution". An analysis of the financial and economic activities of the organization was carried out using specialized software (Microsoft Office Excel).