Home  Journals  Finance and Credit  18(498) - 2012 May

Development of a technique of the accounting of own sources of financing of reproduction of fixed assets

Available online: 28 April 2012

Subject Heading: FINANCIAL REPORTING

JEL Classification: 

In the article the problem of formation and calculation of her own sources of the reproduction of basic means are examined. The system of analytical calculation according to calculations 02 "amortization of basic means", 84 "undistributed profit" with the application of sub-accounts, which reflect information about accumulation and use of its own sources of the reproduction of basic means, is proposed. The procedure of stock-taking records, the algorithm of formation in the system of the calculation of information about its own sources of the reproduction of basic means is substantiated.

Keywords: basic means, reproduction, sources of reproduction, profit, depreciation allowances, reserve

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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