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Електронний архів Житомирського державного технологічного університету

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Title ???????? ??????????????? ?????? ???????? ? ???????????
Development of Accounting for Transactions with Bonds
 
Creator ????????, ???????? ?????????????
Rudejchuk, S.V.
 
Subject ?????????
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bonds
converted bonds
accounting for transactions with bonds
issuer
investor
investments
obligations
owners? equity
 
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Thesis is dedicated to the grounding of the theoretical statements and working out
of practical recommendations on improving organization and methods of accounting for
transactions with bonds.
In the result of the carried out research the essence of the concepts ?bond? and
?converted bond? for accounting purposes has been specified, which assists in the
unification of accounting terminology. The classification of bonds has been worked out
for building up the analytical accounting of transitions with bonds aimed at
specification of financial reporting indexes. Matrix of identifying accounting objects on
transactions with bonds has been worked out; the existing approaches towards reflecting
transactions with bonds in the accounting system have been grounded as well as the
new ones have been determined. Suggestions on introducing changes into the
statements of company?s accounting policy have been offered aimed at eliminating
irregularities concerning separate issues on accounting for transactions with bonds
which exist in the current legislation. Peculiarities of accounting for transactions on
issuing, buying, accruing and paying out interest on bonds have been disclosed,
suggestions on improving organization and methods of accounting for transactions with
bonds have been grounded. Methodic statements of accounting reflection of transactions
with converted bonds aimed at increasing the quality of accounting information taking
into consideration the users? needs have been improved. Forms of internal reporting
which allow making managerial decisions on performing transactions with converted
bonds as well as reacting on changes taking place at the stock exchange market in time
have been worked out. On the basis of the suggested forms of internal reporting,
requirements towards the package of accounting software for reflecting transactions
with bonds taking into consideration users? information requests have been developed.
 
Date 2016-02-23T09:59:34Z
2016-02-23T09:59:34Z
2011-01-21
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1236
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
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