METHODOLOGY OF THE STUDY OF ACCOUNTING IN THE PROCESS OF CHECKING CALCULATIONS WITH COUNTERPARTIES

The article deals with the actual scientific problem of study of accounting in the process of checking calculations with counteragents in order to avoid abnormalities in accounting and correction of inconsistencies and errors in the reporting in the process of verification. The author gives a detailed description of the distortions of reporting, errors and assumptions that can affect the financial condition of the enterprise, the organization of verification of certainty of the credentials, the recommended methodology of formal verification of reporting and its application by accountants is given. At the same time, the author makes recommendations on correction of company's reporting, the order of which is summarized in the table. The proposed approach to the application of analytical procedures for checking the validity of accounting reporting of payments under the obligations of counterparties provides an opportunity to make complete conclusions regarding the conformity and deviations from the norms of accounting and balance, which form the financial statements. First of all, the audit of the reporting begins with the study of its external characteristics with a set of methods, means and techniques used in the materials of the article: a) general scientific methods: analysis, synthesis, deduction, abstraction, comparison, analogy, modeling, generalization; b) own methods of forensic examination: methods of documentary control, calculation and analytical techniques, implementation of research results. Based on these approaches, a methodology for formal verification of reporting, an integral part of which is the study and the establishment of the arithmetic correctness of the reported data, is proposed. To do this, calculate the coefficients that reflect the ratio of components of assets, liabilities, income and expenses of the enterprise. Based on the estimation of the coefficients, the conclusion is drawn about the effectiveness of the enterprise, its financial stability and the quality of financial reporting through the analysis of the committed errors, which have a direct and definite influence on the value of the calculation coefficients. Regulatory review, which is part of the methodology of verification of accounting in terms of compliance with the company's accounting principles in general and accounting of settlement operations, in particular compliance with reporting, due to comparisons of reporting with the company's founding and regulatory documents, synthetic and analytical accounting, primary and consolidated data documents of the relevant legal entity. One of the main tasks of reporting research, in our opinion, is the detection of reporting errors and their timely correction, the procedure for such corrections is summarized in Table 2. The proposed approach to analytical procedures is substantiated by the purpose of the study — the detection of facts of reporting distortions, abuses, and fraud in the accounting.