Issue №: 4 (44)
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
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)
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.
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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
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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”.
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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.
