accounting methodology and practice of fixed assets recovering

accounting methodology and practice of fixed assets recovering in electric-power Author: industry Belyaev Maxim gr. 26 e 112 m

Purpose • The main purpose of my dissertation is to develop methodology to help bookkeepers in accounting of fixed assets recovering in electric-power industry.

Tasks • • 1. To define the methods of research 2. To make a review of scientific articles 3. To solve the problems in accounting and 4. To develop methods in accounting of fixed assets recovering

Scientific adviser • My scientific advisor is Shilova Lyubov Fedorovna, doctor of Philosophy, head of the department of accounting, business analysis and audit. • When I wrote my first article she was my co-author and editor.

Introduction • • • the aim tasks topicality methods of research the structure of the dissertation.

Theoretical part • The key moments of my theoretical part are the following: • to make a review of scientific literature • to classify the notions • to describe fixed assets recovering methods

Practical part • Practical part includes practice in accounting of recovering of fixed assets in electric-power industry. • The aim of this part is to give some information about problems in accounting of fixed assets and to give methods that are appropriate to keep accounting in reallife situations.

Conclusion In conclusion of my dissertation I want to summarize all my scientific researches and make recommendations.

References • In my dissertation I use scientific literature on economics and Accounting, Russian Tax Code, Russian accounting standards and international accounting standards, electricpower industry standards and instructions.

Scientific work • The headline of my first article: Problems in calculation of expenditures of fixed assets recovering in Tyumen region electric-power industry. • Now I am preparing my second article which describes problems in cost sharing.