Організаційно-методичні аспекти обліку непередбачених активів на підприємствах водопостачання та водовідведення
Organizational and methodical aspects of the accounting of unforeseen assets at the water supply and water disposal enterprises

Summary/Abstract: In article the existing problem of reflection in information system of the accounting of the enterprises of water supply and water disposal of the sums of unforeseen assets is opened. In this regard different types of assets which arise at the enterprise as a result of licensed and other activity are considered.As a result, the most widespread type of unforeseen assets for studied subsector – penalties for violation of the rules of using is established by water supply and water disposal systems. Besides in article the main legal preconditions and economic consequences of emergence of such assets are generalized.Negative information consequences which result from the wrong reflection of data on unforeseen assets in system of the accounting of the enterprise of water supply and water disposal are separately formulated. As a result real organizational and methodical recommendations (model) of adequate reflection of the sums of unforeseen assets in information systems of the enterprises of water supply and water disposal are offered. Changes in the order on accounting policies which provide use of the offered model of the account are offered. Positive consequences of reforming of system of the account with use of the offered model are also defined.

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