ACCOUNTING ASPECTS OF REFLECTION THE STATUS AND CHANGES IN AN ENTERPRISE’S EQUITY CAPITAL
GALAYDA Lesya – Post-graduate Student, Vinnytsia National Agrarian University (24004, Vinnytsia Reg., Mohyliv-Podilskyi, 12 Dnistrovska Str., Ap. 9, е-mail: Lesichka@i.ua).
The article investigated the features of reflection in of formation and changes of the enterprise's equity in accounting. The basic functions of equity capital are analyzed, the characteristics of each of them are given. The types of operations affecting the change in the value of equity are considered. The reasons of changes of the components of equity, and the principles of their reflection in accounting accounts are investigated. The features of reflecting changes in equity as a result of operating activities of the enterprise in the annual financial statements, which are compiled at the end of the year, are established. The methods of accounting and assessment of contributions to the authorized capital of the enterprise are described. New sub-accounts for the account 43 “Reserve capital” have been allocated in order to clarify the purposeful use of the created reserves. Methods of displaying equity in accounting and generalization of information about it in the reporting are offered in order to improve the information management of it.
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The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "