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Електронний архів Житомирського державного технологічного університету
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Title |
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Accounting and analysis of formation and use of loan capital |
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Creator |
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Zelenina, O.O. |
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Subject |
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?????????????? ????? ?????????? ???????? ???????? ?????????? ???????? ??????????? ?????? ?????????? ? ???????????? ?????????? ???????? loan capital accounting for loan capital the elements of loan capital economic analysis of the formation and use of loan capital |
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Description |
? ????????????? ?????? ?????????? ?????????? ?? ?????????????-????????? ?????? ??????????????? ?????? ? ???????????? ??????? ?????????? ?? ???????????? ?????????? ???????? ???????????. ?????????? ?????????? ???????? ?????????? ???????? ?? ???? ????? ? ????????? ???????????? ????????. ???????? ?? ??????????? ??????? ?????????? ???????? ?? ?????????? ???????? ??? ????? ??????????????? ?????? ?? ???????????? ???????. ???????????? ?????????????? ?????????????? ?????????? ???????? ?? ????????? ??????????? ??????? ?????????? ???????? ?? ??????? ??????????????? ??????. ????????????? ??????? ???????? ?????????????? ?? ????????? ????? ? ??? ?????????? ????????. ??????? ?????????? ???? ????????????? ???????? ?????? ????????? ?????????? ???????? ? ??????????? ???????? ?? ???????????, ?? ?????????? ?????????? ??????????????? ????? ??????????????? ??????. ?????????? ????? ????????? ?????????? ?? ?????????? ??????, ?? ???????????? ?????????? ????????-??????????? ?????????? ??? ?????????? ?? ???????????? ?????????? ????????. ?????????? ?????????? ?????? ?????????? ?? ???????????? ?????????? ???????? ???????????, ? ?????????????? ???????? ???????????? ????? ????? ???????????? ??????????? ????????????, ?? ????????? ???????? ???????????? ?????????? ?????????? ?????????? ????????. The theoretical, organizational and methodical statements of accounting and economic analysis of formation and use of companies? loan capital have been grounded. The economic essence of loan capital and its place in the overall classification of capital has been researched. The concepts ?loan capital? and ?third-party capital? have been specified and differentiated for the purposes of accounting and economic analysis. The classification peculiarities of loan capital have been improved as well as the interpretation of the functions of loan capital as an accounting object has been developed. Sections of economic policy have been suggested as well as the place of loan capital in this policy has been defined. Suggestions on improving methods of accounting for the elements of loan capital in the analytical section and subaccounts have been introduced, which assist in the increase of self-descriptiveness of accounting data. Samples of primary documents and internal reports have been worked out, which will secure the generation of accounting and analytical information on formation and use of loan capital. The complex model of formation and use of company?s loan capital with the grounding of the ways of property financing through the application of normative coefficients has been developed, which will assist in the development of managing the elements of loan capital. |
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Date |
2016-02-24T12:11:21Z
2016-02-24T12:11:21Z 2012-01-11 |
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Type |
Other
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Identifier |
http://eztuir.ztu.edu.ua/123456789/1339
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Language |
uk
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Relation |
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Publisher |
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