Issue №: 4 (44)
Published: 2019.08.08
DOI: 10.37128/2411-4413-2019-4
Description:
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.
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 SUPPORT OF THE FINANCIAL ASSET MANAGEMENT AT THE ENTERPRISE
DOI: 10.37128/2411-4413-2019-4-14
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LIUBAR Oksana Oleksandrivna - Candidate of Economic Sciences (PhD), Associate Professor of the Chair of Accounting, Vinnytsia National Agrarian University (14 Pervozvannoho Str., Vinnytsia, 21027, e-mail: OsanaL66@ukr.net)
Annotation
Financial assets are one of the key categories of the financial world. Different segments of the financial market (credit, stock, currency, financial services market) are characterized by different categories of financial assets, the circulation of which mediates the movement of funds both within the country and abroad. Effective movement of financial resources nationally or internationally is performed under involvement of financial assets. As a rule, obtaining or control of financial assets determines the motivation of participants of the financial or commercial transactions. The essence of financial assets as an economic category is revealed. The main characteristics of the financial asset are presented. It is established that financial assets for accounting purposes should be defined as money and their equivalents; long-term and current financial investments; accounts receivables for products (goods), services, bills received; accounts receivable for the purchase of financial investments, accounts receivable under loan agreements. Special attention is paid to the procedure of accounting of financial assets at the enterprises, covering the process from the initial registration of the economic information to reporting.
Keywords:
financial instruments, financial assets, cash, cash equivalents, financial investments, accounts receivable
List of references
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About the journal
Topics of the journal:
С1 Economics and International Economic Relations (by specialization)
D1 Accounting and Taxation
D2 Finance, Banking, Insurance and Stock Market
D3 Management
D4 Public Management and Administration
D5 Marketing
D7 Trade
J3 Tourism and Recreation
Keywords:
economics
,
international economic relations
,
accounting
,
taxation
,
finance
,
banking
,
insurance
,
stock market
,
management
,
public management and administration
,
marketing
,
trade
,
tourism and recreation
Key information:
ISSN (print): 2411-4413
DOI: 10.37128
All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.
The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.
The journal’s objectives are:
• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;
• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;
• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;
• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;
• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;
• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;
• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;
• integration of scientific research results into the international scientific space and increasing the level of scientific communication.
Publisher: Vinnytsia National Agrarian University
Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”
Frequency of issue: 4 times a year.
Language of publication: Ukrainian, English.
Editor-in-Chief: Inna Honcharuk
State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.
Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413
Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413
The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)
History of journal:
Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).
