IMPROVEMENT OF DOCUMENTARY REFLECTION OF OPERATIONS WITH THE CAPITAL INVESTMENTS
Journal Title: Сталий розвиток економіки - Year 2016, Vol 33, Issue 4
Abstract
Purpose is to develop practical recommendations for improving the display of documentary operations to capital investments that promote the formation of the current accounting and reporting quality, reliable and timely information needed for decision-making by both internal and external users. Methodology of research. The method of theoretical generalization was the basis for the development of methods of documentary mapping operations to capital investments. The logical method, methods of induction and deduction, grouping and summarizing made the basis for determining criteria for recognition of outstanding capital investment. Monographic method used for presentation of results of research. Finding. Substantiates the need for separation of capital investments effective approach for finished and unfinished. We consider the order of the documentary mapping operations unfinished capital investments and developed practical recommendations for improvement. Originality is to improve the display of documentary operations with capital investments by developing forms of primary documents, whose implementation in practice of domestic enterprises will simplify the synthesis of information in the registers of synthetic and analytical accounting and financial reporting. Practical value. Introduction in practice submitted proposals to improve the display of documentary operations with capital investments will simplify compiling information on operations with capital investments in the registers of synthetic and analytical accounting, and provide reliability display incomplete capital investments in row 1005 f. 1 Balance "statement of financial position".
Authors and Affiliations
Larysa Ocheretko, Olha Simanovska
Keywords
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