Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
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:
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ISSN 2311-9381 (Online)
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