Pylypenko O. Accounting and analysis of the own capital: theory and practice

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0405U004667

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

17-11-2005

Specialized Academic Board

К 26.004.01

Essay

Actual subjects of accounting and analysis of the operations with own capital, its theoretical and methodical aspects are researched in the thesis.The notion of "own capital" is studied as an ob-ject of accounting. The peculiarities of establish-ing oil-producing enterprises and the impact of these processes upon forming the own capital are analysed in the thesis. Economic and legal as-pects of the essence of the own capital as an ob-ject of accounting and analysis are explored. The main stages of the development of own capital accounting are singled out. Common and distin-guishing features of normative regulation of own capital according to the international and national accounting standards are displayed. The special features of administrative and economic activity of oil-producing enterprises, which influence or-ganization and methodology of accounting and analysis of the own capital, are showed. The components of own capital in different countries of the world are researched and compared. The formsof reporting are elaborated in order to manage the components of own capital of enter-prises. The constituents of enterprise's account-ing policy about organization the own capital ac-counting are worked out. The methodology of the analysis of enterprise's financial stability is elaborated. The administrative and methodical aspects of computerizing the own capital ac-counting are developed.

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