CAPITAL: ACCOUNTING APPROACH
Journal Title: Молодий вчений - Year 2017, Vol 3, Issue 43
Abstract
Based on the analysis of existing scientific approaches to determining the content and classification of capital author's opinion on addressing debating issues related to this category has been substantiated. In particular, a variety of statements about the nature of capital made by representatives of different economic schools and directions was determined, due to different economic conditions, the level of development of economy and society, but all the views on capital at each stage of economic thought are united in one thing: capital is associated with the ability to generate income. Homogeneous components of capital were determined and on their basis it was defined as assets of the company used for its extended reproduction for profit measured by real (fair) value at the reporting date. Classification features of capital based on homogeneous elements were systematized for accounting purposes. It was established that the name of the first section of the balance of liabilities does not match its content. It is advisable to name the first part of liability balance as "Own sources" or "Sources of owners".
Authors and Affiliations
S. M. Kafka
Keywords
Related Articles
- EP ID EP621909
- DOI -
- Views 48
- Downloads 0
PHUSICAL CULTURE AND SPORTS AS ONE OF THE PRIORITY DIMENSIONS OF THE STATE POLITICS
The state of the trends in the development of physical culture and sports in Ukraine is analyzed. The functional duties of state bodies in the sphere of physical culture and sport are determined. The directions of modern...
LEGAL PROVISION OF ADMINISTRATIVE SERVICES IN ELECTRONIC FORM: PROBLEMATIC ASPECTS
The article is devoted to research of problematic aspects of the legal provision of administrative services in electronic form in Ukraine, as well as the functioning of the single State portal administrative services, wh...
THE FORMATION OF THE IT COMPETENCE OF THE FUTURE SPECIALISTS WITHIN THE LIMITS OF IMPEMENTATION OF THE MODEL OF THE PEDAGOGICAL SYSTEM
In the article, attention has been focused on the concept “pedagogical system”. The stages of formation of information technology competence (the IT competence) of future doctors and pharmacists during teaching the disci...
KRASITSKY KNOWN PAINTINGS OF PICTORIAL COLLECTION OF THE NATIONAL MUSEUM OF THE HISTORY OF UKRAINE
The article presents a portrait of a politician, philologist, teacher the Volodimyr Naumenko of the National museum of the history of Ukraine. The author of this portrait is the Fotij Krasytskij. Naumenko previously cons...
STRUCTURAL MODEL OF OFFICER-BORDERER
An analysis of the specialist model was conducted and on the basis of it a model of a border guard officer was developed, which includes a functional and formative level. The developed model is aimed at determining the e...