Sopko V. Conception of accounting of liabilities (capital, property) in management of entrepreneurial business

In the dissertation the complex research of problems of accounting of liabilities (capital, property), as subject essence and its object is carried out. The historical aspect of development of accounting of liabilities (capital, property) is investigated. On the basis of research of history of development of economic-legal essence of the capital of entrepreneurial business the concept of accounting of liabilities (capital, property) is formulated in management of enterprise activity, is advanced methodological and organizational bases of construction of the account. In the dissertation the specified form of the financial reporting of the enterprise №1 "Balance sheet", regarding representation of the information on liabilities, as information base of the analysis of a financial condition of the enterprise is offered.