Rehacheva A. Accounting in the working capital management of trading companies.

Dissertation work is devoted of the matters of working capital management in wholesale enterprises. There is determined the role of accounting in the working capital management. Classification of enterprise property is renewed by the liquidity degree and it is selected the separate type of property to which a new term "ex-asset" is proposed and developed the treatment of their accounting. The process of documenting of working capital (commodities operations, accounting materially responsible persons, settlements with shareholders, distributing of transport-purveying expenses) is improved. There is also improved the technique of information preparation by using the additional off-balance-sheets accounts in order to provide decision-making process which concern reserves management in computerizing of economic activity conditions. The algorithm of information registration is more closely considered in the database of the documents, which considered in accounting (before processing by accountant) and thatone, which are accepted to the account and processed by the accountant in conditions of computerizing the economic activity accounting.