Sagalakova N. Account and analysis of the enterprise attracted to the capital

Dissertation on gaining a scientific degree of candidate of economic sciences for speciality 08.06.04 - accounting, analysis and audit. Kiev national trade and economic university, Kiev, 2007. The methodical and practical problems of bringing in of capital of enterprise theoretical, are considered in a robot, essence of the enterprise attracted to the capital is analysed as economic category, the value of him is reflected in the conditions of becoming of markets relations, terminology is systematized and classification of the attracted capital is offered on different signs. The features of record-keeping of the attracted capital are explored, what the account of presence and motion of elements of the attracted capital is improved as a result of, account of charges on service by the attracted capital; confession and account of reserve on payment of the long-term attracted capital, the internal accounting of synthetic account of the attracted capital is developed, the external accounting is improved. Theoperating methods of analysis of capital of enterprise are analysed, scientific positions are developed and grounded in relation to the method of retrospective analysis of the enterprise attracted to the capital, directions of complex analysis of the attracted capital is analysis of plenitude and expedience of bringing in of capital and analysis of efficiency of his use are offered. Basic dissertation job performances are approved to introduction on the enterprises of suckling industry of food retail industry of the Lvov region.