Home  Journals  International Accounting  19(313) - 2014 May

Accounting and analytical aspects of internal resources formation and application

Available online: 2 June 2014

Subject Heading: ISSUES ON ACCOUNTING

JEL Classification: 

Pages: 25-32

The article emphasizes that in the modern conditions of the financial and economic relations development, owners increasingly require accounting and analytical support of timely and reliable information about organization activity. The authors point out that business is in huge need of information data that testifies an increasing role of accounting system and an economic analysis as an unique source for adoption of substantiated administrative decisions. The authors emphasize that in the process of accounting information consolidation the special attention is devoted to accounting and analytical procedures of formation and application of organization equity. The article analyzes fundamental principles aimed at formation of authorized capital, provides practical examples of the registration procedures sequence during formation of equity capital and its use and reflection of data in accounting financial statements.

Keywords: capital, share capital, additional paid-in capital, reserve funds, earnings, net assets, price of owners' equity

References:

1. The Civil Code of the Russian Federation, Part One of 30 of November, 1994 № 51-FZ.
2. Federal Law “On Limited liability company” of February 08, 1998 № 14-FZ.
3. Federal Law “On Joint-stock companies” of December 26, 1995 № 208-FZ.
4. Federal Law “On State and municipal unitary enterprises” of November 14, 2002 № 161-FZ.
5. Government Decree “On Approval of financial analysis rules performed by court-appointed manager” of June 25, 2003 № 367.
6. Bychkova S.M., Badmaeva D.G. Bukhgalterskii finansovyi uchet: ucheb. posobie [Financial accounting: a textbook]. Moscow, Eksmo Publ., 2008, 528 p.
7. Bychkova S.M., Badmaeva D.G. Bukhgalterskii uchet v sel'skom khoziaistve: ucheb. posobie [Accounting in agriculture: a textbook]. Moscow, Eksmo Publ., 2008, 400 p.
8. Chuprov S.V. Analiz normativov pokazatelei finansovoi ustoichivosti predpriiatiia [Analysis of performance standards for enterprise financial stability]. Finansy – Finance, 2003, no. 2, pp. 17–19.

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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