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Електронний архів Житомирського державного технологічного університету
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| Title |
?????????????? ????? ? ???????? ???? ??????? ????????????: ??????, ???????????, ???????????
Accounting for and control over the movement of liabilities at an enterprise: theory, methodology, organization |
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| Creator |
????????, ??????? ????????
Petrenko, N.I. |
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| Subject |
?????
?????? ??????????? ??? ??????? ????? ??????? ???????? ???????? ????????????? ????????? ???????????? ??????? ?????? science theory methodology movement of liabilities accounting for liabilities distribution of earnings multi-level conception liabilities equity balance |
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| Description |
????????? ?????????? ? ??????????? ??????????? ??? ????????? ?? ?? ??????, ?????????? ?????? ???????????, ????????? ?? ?? ????? ? ?????????? ????????? ???????? ??????? ????????????. ????, ???????? ? ???? ??????? ????????? ??? ???????? ????????. ? ???????????? ????????? ???????? ???????? ???????? ?? ?????????? ????????, ????????? ?????? ???????? ??????????? ?????? ??????????? ?????? ?? ????????? ???????? ?????????? ????????? ?????? ??????? ?? ??????????? ????????? ????????? ?????????; ???????? ????????? ????????? ??????????????? ?????? ????????; ?????????? ?????????? ?? ??????????? ?? ??????????????, ???????? ????? ??????? ?? ??????????????? ?????? ???? ???????. ????????, ?? ???????? ????? ?????? ??? ??????? ? ??????? ?????????????? ? ??????? ? ??????? ??????????? ??????? ????????? ?? ????????? ? ????? ? ????? ?????? ? ????? ???????; ???????????? ????????? ??????? ?? ?????? ??????? ????????? ????? ????????????; ???????? ???? ??????? ??????????????? ?????? ???? ???????; ????????????? ???????????? ???????? ????????, ???????? ?????? ? ????????? ????????; ??????? ???? ?????????? ????????? ???????? ???? ???????; ????????? ????????? ???????? ???????? ? ??????? ????????? ?? ??????????????; ???????? ?? ????? ??????? ????? ??????? ??? ???????????? ????????? ??????????? ?????????? ? ???? ???????; ?????????? ????????? ?????????? ?????????????? ???????? ?????? ???? ???????; ???????????? ???????? ?????? ???????? ????????; ?????????? ???????? ?????????????? ?? ????????? ?????? ??????????????? ??????; ????????? ??????? ?????????? ????????? ??????? ?? ??????????? ???? ???????.
Possession of timely and objective information about the owners and their wealth, social security of the founders, employees and their families is the precondition for a successful development of any enterprise. Therefore, transactions with movement of liabilities are becoming increasingly important. In the theoretical context, the essence of capital as a balance equality has been disclosed, the analysis of balance sheets of the companies of different economic systems has been carried out as well as the optimal structure of liabilities, taking into account the interests of business entities has been determined; the existence of the accounting category "liabilities" has been proved; its inherent properties and characteristics have been highlighted; the content of laws and patterns of accounting for movement of liabilities has been disclosed. It has been proved that the accounting science studies movement of liabilities in business activity from its special angle ? it includes people's actions into this process; the behavior of liabilities at different stages of company's life cycle has been grounded; new objects of accounting for movement of liabilities have been outlined; issues as follows have been suggested: the classification of liability accounts, methods of calculating and distributing earnings; approaches towards working out of accounting policy for movement of liabilities; methodic statements of control over the transactions with owners' equity and liabilities; methods and stages of analyzing the state of liabilities and owners' equity for immediate getting of relevant indicators on the movement of liabilities; the theory of forming the multi-level policy of accounting for liabilities has been developed; methods of accounting for owners' equity have been improved; the essence of documentation as a constituent of the accounting method as well as the applied problems of counter checking of liabilities and modeling of movement of liabilities have been researched. |
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| Date |
2016-02-23T08:59:53Z
2016-02-23T08:59:53Z 2013-02-18 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1208
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| Language |
uk
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| Relation |
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| Publisher |
????
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