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Електронний архів Житомирського державного технологічного університету

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Title ?????????????? ????? ? ?????? ?????????? ?? ???????????? ?????????? ????????
Accounting and analysis of formation and use of loan capital
 
Creator ????????, ????? ?????????????
Zelenina, O.O.
 
Subject ????????? ???????
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loan capital
accounting for loan capital
the elements of loan capital
economic analysis of the formation and use of loan capital
 
Description ? ????????????? ?????? ?????????? ?????????? ?? ?????????????-????????? ??????
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The theoretical, organizational and methodical statements of accounting and economic
analysis of formation and use of companies? loan capital have been grounded. The
economic essence of loan capital and its place in the overall classification of capital has
been researched. The concepts ?loan capital? and ?third-party capital? have been specified
and differentiated for the purposes of accounting and economic analysis. The classification
peculiarities of loan capital have been improved as well as the interpretation of the functions of loan capital as an accounting object has been developed.
Sections of economic policy have been suggested as well as the place of loan capital in
this policy has been defined. Suggestions on improving methods of accounting for the
elements of loan capital in the analytical section and subaccounts have been introduced,
which assist in the increase of self-descriptiveness of accounting data. Samples of primary
documents and internal reports have been worked out, which will secure the generation of
accounting and analytical information on formation and use of loan capital. The complex
model of formation and use of company?s loan capital with the grounding of the ways of
property financing through the application of normative coefficients has been developed,
which will assist in the development of managing the elements of loan capital.
 
Date 2016-02-24T12:11:21Z
2016-02-24T12:11:21Z
2012-01-11
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1339
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
Publisher ????