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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
???????? ??????????????? ?????? ???????? ? ???????????
Development of Accounting for Transactions with Bonds |
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| Creator |
????????, ???????? ?????????????
Rudejchuk, S.V. |
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| Subject |
?????????
???????????? ????????? ?????????????? ????? ???????? ? ??????????? ??????? ???????? ?????????? ???????????? ??????? ??????? bonds converted bonds accounting for transactions with bonds issuer investor investments obligations owners? equity |
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| Description |
?????????? ?????????? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ????????????? ??????????? ? ???????? ??????????????? ?????? ???????? ? ???????????. ?? ???????????? ??????????? ???????? ???????? ?????? ??????????? ?? ????????????? ?????????? ??? ?????? ??????????????? ??????, ?? ?????? ?????????? ????????? ????????????. ?????????? ???????????? ????????? ??? ???????? ???????????? ?????? ???????? ? ??????????? ? ????? ??????????? ?????????? ?????????? ?????????. ?????????? ??????? ????????????? ???????? ??????????????? ?????? ?? ?????????? ? ???????????, ???????????? ??????? ?? ????????? ???? ??????? ?? ???????????? ???????? ? ??????????? ? ??????? ??????????????? ??????. ?????? ?????????? ???? ???? ???????? ????????? ???????? ???????????? ? ????? ???????? ????????????????? ?????? ?????????????? ??????? ?????? ??????????????? ???????????? ???????? ? ???????????. ???????? ??????????? ??????????????? ?????? ???????? ? ??????, ?????????, ??????????? ?? ??????? ????????? ?? ???????????, ???????????? ?????????? ???? ????????????? ??????????? ?? ???????? ??????????????? ?????? ???????? ? ???????????. ???????????? ????????? ????????? ??????????????? ???????????? ???????? ? ?????????????? ??????????? ??? ?????????? ?????? ????????? ?????????? ?? ??????????? ?????? ????????????. ?????????? ????? ??????????? ?????????, ?? ???????? ???????? ???????????? ??????? ???? ?????????? ???????? ? ?????????????? ??????????? ?? ?????? ????????? ?? ?????, ?? ???????????? ?? ????????? ?????. ????????????? ????????? ????? ???????? ? ?????????????? ???????????, ??? ????????? ?????????????? ????? ????????????? ????????? ? ??????????? ??????????? ????????? ?? ????????? ?????, ?? ?????????? ????????? ?????????? ????????????? ??????. Thesis is dedicated to the grounding of the theoretical statements and working out of practical recommendations on improving organization and methods of accounting for transactions with bonds. In the result of the carried out research the essence of the concepts ?bond? and ?converted bond? for accounting purposes has been specified, which assists in the unification of accounting terminology. The classification of bonds has been worked out for building up the analytical accounting of transitions with bonds aimed at specification of financial reporting indexes. Matrix of identifying accounting objects on transactions with bonds has been worked out; the existing approaches towards reflecting transactions with bonds in the accounting system have been grounded as well as the new ones have been determined. Suggestions on introducing changes into the statements of company?s accounting policy have been offered aimed at eliminating irregularities concerning separate issues on accounting for transactions with bonds which exist in the current legislation. Peculiarities of accounting for transactions on issuing, buying, accruing and paying out interest on bonds have been disclosed, suggestions on improving organization and methods of accounting for transactions with bonds have been grounded. Methodic statements of accounting reflection of transactions with converted bonds aimed at increasing the quality of accounting information taking into consideration the users? needs have been improved. Forms of internal reporting which allow making managerial decisions on performing transactions with converted bonds as well as reacting on changes taking place at the stock exchange market in time have been worked out. On the basis of the suggested forms of internal reporting, requirements towards the package of accounting software for reflecting transactions with bonds taking into consideration users? information requests have been developed. |
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| Date |
2016-02-23T09:59:34Z
2016-02-23T09:59:34Z 2011-01-21 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1236
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| Language |
uk
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| Relation |
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| Publisher |
????
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