Zelenina O. Accounting and analysis of formation and use of loan capital

Purpose of research: scientific grounding of theoretical statements, as well as development of practical recommendations on improving organization and methods of accounting and economic analysis of creating and using company's loan capital. Object of research: business transactions on creating and using loan capital, which are to be reflected in the accounting system and considered in economic analysis. Subject of research: theoretical, organizational, methodic and practical statements of accounting and economic analysis of loan capital. Methods of research: theoretical generalization, grouping and comparison, cause and effect relation, abstract and logical, specification, dialectical method, analysis, statistical methods, graphic method. Scientific novelty of the results obtained lies in the theoretical grounding and development of organizational and methodic recommendations on improving accounting and economic analysis of company's loan capital. For the first time issues as follows have been obtained: theoretical grounding of the necessity of outlining in the composition of company's liabilities of foreign and loan capital; theoretical and applicable statements of the order of using coefficients of creation and use of loan capital; the following issues have been improved: classification of loan capital; organization of accounting reflection of creation and use of loan capital on the basis of allocation of functions; methodic constituents of accounting in the part of reflecting liabilities by credits in the necessary analytical sections; requirements to the content and the list of indicators of financial statements; issues as follows undergone further development: grounding of loan capital as an integrated accounting object; statements of lending policy; methodical statements of accounting reflection of loan capital in the form of: financial leasing, bond loans, factoring, returnable financial assistance taking into consideration of their peculiarities; theoretical statements of economic analysis of creation and use of loan capital in part of specification of tasks, objects, subjects and stages of economic analysis of loan capital. Practical significance of the obtained results. The results of research have been implemented in practical activity of PLC "Zhytomyr Butte Plant", "ROSHEN Confectionery Corporation", ALC "ZL" and Zhytomyr State Technological University.