Tula College of Economics - Thesis

TEXT EXAMPLES:

Introduction

When choosing a thesis, I dwelt on the theme “Accounting for the capital of an organization and analysis of the sufficiency of its own funds” for several reasons: first, capital acts as the most important economic category and is one of the relatively new accounting objects. Secondly, capital is the basis of the activity of any economic entity.

1.1 Authorized capital

The basis of the equity of the enterprise is the authorized capital, fixed in its statutory constituent documents. It is a prerequisite for the formation and functioning of any legal entity.

1.2 Accounting for reserve capital
the order of its formation and use

Reserve capital is the insurance capital of the enterprise, intended to compensate for losses from economic activity, as well as to pay income to investors and creditors if there is not enough profit for this purpose. Funds reserve capital serve as a guarantee of the smooth operation of the enterprise and the interests of third parties. The presence of such a financial source gives the latter confidence in the repayment by the enterprise of its obligations.

2.1 Valuation of property contributed to the authorized capital

Recently, claims of inspectors to how newly created firms reflect in tax accounting property received as a contribution to the share capital have become more frequent. The fact is that - officials do not allow a new organization to evaluate such objects at the cost specified in the constituent documents. And after all the depreciation sum which will be written off on expenses at calculation of the profit tax depends on this assessment. Consider this problem from two sides: the official position of officials and the position of the organization.

2.4 Reflection of changes in capital
in financial statements

The size of the organization’s own capital is reflected in section III, Capital and Reserves of the balance sheet, and indicators on changes in capital are presented in Form No. 3, Report on Changes in Capital.
Section III "Capital and reserves" of the balance sheet
In this section of the balance sheet, two components of the organization’s own capital are presented - invested and accumulated capital.
The line "Authorized capital" reflects the authorized (share) capital in the amount specified in the constituent documents of the organization, and is recorded in the account as a credit balance on account 80 "Authorized capital".
The size of the authorized capital must correspond to the value fixed in the constituent documents of the organization, and be not less than the value established by the legislation of the Russian Federation for organizations of various forms of ownership.

Note: Thesis in the format: DOCX - Microsoft Office Word - 66 pages of text