Issue №: 1 (29)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
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.
1. Pro zastosuvannia planu rakhunkiv bukhhalterskoho obliku aktyviv, kapitalu, zoboviazan i hospodarskykh operatsii pidpryiemstv i orhanizatsii : instruktsiia vid 24.07.2015r. № z0893-99 // Baza danykh “Zakonodavstvo Ukrainy”/VR Ukrainy. URL: http://zakon2.rada.gov.ua (data zvernennia: 28.11.2017).
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7. Buhai N.O. Vlasnyi kapital yak skladova finansovoi systemy pidpryiemstva: problematyka ta shliakhy yikh vyrishennia / N.O. Buhai // Ahrosvit. 2016. № 21. P. 19-25.
8. Danilova L. Vlasnyi kapital pidpryiemstva i problemy yoho formuvannia [Elektronnyi resurs] / L. Danilova, O. Melnyk // Visnyk Kyivskoho natsionalnoho universytetu imeni Tarasa Shevchenka. 2012. № 138. Pр. 26-27. Rezhym dostupu: http://papers.univ.kiev.ua.
9. Ofitsiinyi sait Natsionalnoi komisii z tsinnykh paperiv ta fondovoho rynku [Elektronnyi resurs]. – Rezhym dostupu: https://www.nssmc.gov.ua.
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
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The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
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An additional copy of the magazine with the mailing list costs 450 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
