ORGANIZATION OF ACCOUNTING AND REPORTING IN NORTH AMERICAN COUNTRIES AND THEIR SIGNIFICANCE FOR THE POTENTIAL OF UKRAINIAN ENTERPRISES

The article analyzes the main aspects of organizing accounting in terms of tasks, principles, stages, forms, organization of reporting, and maintaining constant control over financial and economic operations. It is noted that the main stages of organizing accounting should include: developing accounting policies; organizing the accounting service; selecting software, rational organization of document flow, ongoing control, and analysis of the accuracy of accounting entries.