title: Ð¡ÑÐ´ÐµÐ±Ð½Ð°Ñ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð° Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ°ÑÑÐµÑÐ½Ð¾Ð¼Ñ ÑÑÐµÑÑ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ°
titleType: Subtitle
title: Forensic accounting expertise of current account transactions
Creators: name: Ð¨Ð²Ð°Ð½Ð¾Ð²Ð°, ÐÑÐµÐ½Ð¸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: 2021
Subjects: ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð°
ÑÑÐ´ÐµÐ±Ð½Ð°Ñ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð°
Ð´Ð²Ð¸Ð¶ÐµÐ½Ð¸Ðµ Ð´ÐµÐ½ÐµÐ¶Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ²
ÑÐ°ÑÑÐµÑÐ½ÑÐ¹ ÑÑÐµÑ
ÑÐºÑÐ¿ÐµÑÑÐ½Ð¾Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ
Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ° ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ
Ð¿ÑÐ¾ÑÐ¸Ð»Ð°ÐºÑÐ¸ÐºÐ° Ð¿ÑÐ°Ð²Ð¾Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹
expertise
forensic accounting expertise
cash flow
payment account
expert research
methodology of forensic accounting expertise
prevention of offenses

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Â«Ð¡ÑÐ´ÐµÐ±Ð½Ð°Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð° Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ°ÑÑÐµÑÐ½Ð¾Ð¼Ñ ÑÑÐµÑÑÂ». ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð´Ð²Ð¸Ð¶ÐµÐ½Ð¸Ñ Ð´ÐµÐ½ÐµÐ¶Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð½Ð° ÑÐ°ÑÑÐµÑÐ½Ð¾Ð¼ ÑÑÐµÑÐµ. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 1) Ð¾ÑÑÐ°Ð·Ð¸ÑÑ ÑÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð¸ Ð¾ÑÑÐ°Ð¶ÐµÐ½Ð¸Ðµ Ð² Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¼ ÑÑÐµÑÐµ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ°ÑÑÐµÑÐ½Ð¾Ð¼Ñ ÑÑÐµÑÑ, 2) ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÑÑ Ð¼ÐµÑÐ¾Ð´Ñ ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ Ð¿Ð¾ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ°ÑÑÐµÑÐ½Ð¾Ð³Ð¾ ÑÑÐµÑÐ°, 3) Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°ÑÑ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÐ»ÐµÐ¼ÐµÐ½ÑÑ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ°ÑÑÐµÑÐ½Ð¾Ð¼Ñ ÑÑÐµÑÑ, 4) Ð¿ÑÐ¾Ð²ÐµÑÑÐ¸ Ð°Ð½Ð°Ð»Ð¸Ð· Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹ Ð¿Ð¾ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ°Ð¼ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ°ÑÑÐµÑÐ½Ð¾Ð¼Ñ ÑÑÐµÑÑ, 5) Ð¾ÑÑÐ°Ð·Ð¸ÑÑ Ð¼ÐµÑÑ Ð¿ÑÐ¾ÑÐ¸Ð»Ð°ÐºÑÐ¸ÐºÐ¸ Ð¿ÑÐ°Ð²Ð¾Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹ Ð² ÑÑÐµÑÐµ Ð±ÐµÐ·Ð½Ð°Ð»Ð¸ÑÐ½ÑÑ ÑÐ°ÑÑÐµÑÐ¾Ð². Ð ÑÐ°Ð±Ð¾ÑÐµ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¸ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð°ÑÐ¿ÐµÐºÑÑ ÑÐºÑÐ¿ÐµÑÑÐ½Ð¾Ð³Ð¾ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð´Ð²Ð¸Ð¶ÐµÐ½Ð¸Ñ Ð´ÐµÐ½ÐµÐ¶Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð½Ð° ÑÐ°ÑÑÐµÑÐ½ÑÑ ÑÑÐµÑÐ°Ñ Ð¸ÑÑÐ»ÐµÐ´ÑÐµÐ¼ÑÑ Ð»Ð¸Ñ, Ð²ÑÐ´ÐµÐ»ÐµÐ½Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÐ»ÐµÐ¼ÐµÐ½ÑÑ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ°ÑÑÐµÑÐ½Ð¾Ð¼Ñ ÑÑÐµÑÑ, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ Ð¿ÑÐ°Ð²Ð¾Ð½Ð°ÑÑÑÐµÐ½Ð¸Ñ Ð² ÑÑÐµÑÐµ Ð±ÐµÐ·Ð½Ð°Ð»Ð¸ÑÐ½ÑÑ ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ ÑÑÐ°ÑÑÑÐ¼ Ð£Ð³Ð¾Ð»Ð¾Ð²Ð½Ð¾Ð³Ð¾ ÐºÐ¾Ð´ÐµÐºÑÐ° Ð Ð¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¤ÐµÐ´ÐµÑÐ°ÑÐ¸Ð¸ Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ Ð¼ÐµÑÑ Ð¿ÑÐ¾ÑÐ¸Ð»Ð°ÐºÑÐ¸ÐºÐ¸ Ð¿Ð¾ Ð¸Ñ Ð¼Ð¸Ð½Ð¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸.
description: The subject of the graduate qualification work is âForensic accounting examination of transactions on the current accountâ. This work is devoted to the study of the cash flow on the current account. Tasks that were solved in the course of the study: 1) reflect the regulation and accounting of transactions on the current account, 2) consider the methods of forensic accounting expertise for the study of the current account, 3) to study the main elements of the methodology of forensic accounting examination of the study of transactions on the current account; 4) conduct an analysis of violations based on the results of the examination of transactions on the current account, 5) reflect the measures of prevention of offenses in the field of non-cash payments. The paper discusses the main theoretical and practical aspects of the expert study of the movement of funds on the settlement accounts of the investigated persons, highlights the main elements of the methodology for forensic accounting expertise of transactions on the settlement account, and also considers the main offenses in the field of non-cash payments under articles of the Criminal Code of the Russian Federation and proposes preventive measures. to minimize them.