Analyzing the Operations with Bills by Means of the Table Processor LIBRE CALC
Journal Title: Бізнес Інформ - Year 2016, Vol 1, Issue
Abstract
The article conducts an analysis of the existing methodological framework for assessment of bill, which is one of the most complicated categories of securities. This arises from the variety of functions that a bill can perform during the process of treatment. In this publication, bill refers to securities based on statutory form and containing an unconditional obligation to pay a specified sum within a stipulated time frame, it is also specified that the Ukrainian exchange law is still in a formative stage. Simulations of calculations of bills, which differ in agreements and payers, are considered. The focus of the work is given to simulation of calculations related to common operations with bills, as well as to technology of automation of bills' accounting computation in the Libre Calc environment, using the built-in functions: ACCRINTM(), PRICEDISC(), YIELDDISC(), DISC(), INTRATE(), RECEIVED(). An electronic worksheet in the environment of the table processor LibreOffice Calc has been developed, which is a tool to automate the analysis of accounting operations with bills and may be supplemented and adapted to the analysis of operations in more complex terms. Thus, the analyzed methodological framework of bills and the developed electronic worksheet provide to analyze accounting operations with bills, and to develop a program for their analysis in a high-level language that is useful both in practice and in the educational process.
Authors and Affiliations
Yevhen Hlotov, Olga Popova
Keywords
Related Articles
- EP ID EP154064
- DOI -
- Views 106
- Downloads 0
Analysis of the Investment Attractiveness of Ukraine in the Present Context
In the article the place of Ukraine in the international rankings, such as Doing Business, Tax Index of the European Business Association, the study by Research Branding Group is discussed. The dynamics of the situation...
Regulation of informing on tourism resources in the draft Law of Ukraine
The article analyzes the provisions of Title VII "Informing on tourism resources" of the Draft Law of Ukraine "On the tourism resources." It points out some defects of the bill, in particular, unclear funding mechanism o...
Statistical Analysis of the Influence of Demographic Processes for Economic Development in Ukraine
The article considers the state of the demographic situation in Ukraine, analyzed demographic processes affecting the economic development of the country, selected areas of research in modern economic demography.
Losses: Recognition Criteria, Category Features, Interpretation
The article solves the confusion with respect to simultaneous use of the terms "expenditures" and "losses" - by means of the study of processes, which cause their formation. Different modern interpretations of the "costs...
Planning of Noncompetitive Multibarrel Alliance in Power Engineering
Possibilities and strategic reference-points of modernization of industry are considered within the framework of new organizational form - alliance.