IMPROVEMENT OF ACCOUNTING FOR CAPITAL INVESTMENT COMPANIES

Abstract

Purpose the article is to study the complex calculation of capital investments and formation of recommendations for its improvement. Methodology of research. To achieve this goal, this article used the following methods: induction and deduction, the theoretical generalization, analytical and monographic – while studying literary sources; systematic and analytical - in the study of legislative and other normative legal acts on audit of operations according to the given rolling stock of the enterprise; abstract-logical - for the generalization of theoretical positions, forming conclusions and suggestions. On the basis of methods of analysis and synthesis of conclusions on the feasibility and possibility of practical use of research results in the calculation of capital investment in the company. Findings. Considered and described operations accounting capital investment in domestic enterprises. Developed guidelines for the introduction of an additional sub-account to the account 15 "Capital investments". Introduction of new sub will further establish proper accounting and information support for management decisions on capital investment. Originality of the results is to develop guidelines for the introduction of an additional sub-account to the account 15 "Capital investments" that will properly provide accounting information management needs for rapid analysis of capital investment and management decisions. Practical value lies in the fact that the main provisions of this research in the form of practical recommendations can be used in the enterprise in the organization of accounting of capital investments.