Improvement of accounting for depreciation of fixed assets in the sources of their reproduction

Selezneva, I.P.; Selezneva, I. A.; Shlyapnikova, E. A.; Dzhikiya, Konstantin Akakievich

doi:10.33920/sel-11-2109-01

Buhuchet v Sel'skom Hozjajstve (Accounting in Agriculture)

2021

DOI: 10.33920/sel-11-2109-01

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Improvement of accounting for depreciation of fixed assets in the sources of their reproduction

I.P. Selezneva

I. A. Selezneva

E. A. Shlyapnikova

et al.

Abstract: The article is devoted to the disclosure of problems and improvement of depreciation of fixed assets as a source of their reproduction. The organizational and methodological aspects that clarify the essence and economic content of depreciation of fixed assets as an accumulated and used source of financing for the renewal and reproduction of fixed assets are considered. Recommendations for improving the structure of the contractual account 02 “Depreciation of fixed assets”, the financial and productive account … Show more

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Cited by 11 publications

References 4 publications

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Analyzing the impact of sources of financing of organization's activities on ensuring its economic security

KOZMENKOVA,

SELEZNEVA,

SHLYAPNIKOVA

et al. 2024

EATP

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Subject. The article considers sources of financing activities in ensuring the economic security of the organization. Objectives. The purpose is to examine the impact of changes in size and structure of sources of financing of organization's activities on return on equity and profit, assess the degree of manifestation of the effect of financial leverage to select the optimal source of financing. Methods. The study rests on theoretical provisions on methods of analyzing the structure, dynamics, and effective use of own and borrowed resources, accounting (financial) statements of the object of research. We employ methods of scientific cognition, like data retrieval, situation modeling, analysis and synthesis of information. Results. We made calculations of the financial leverage effect indicators to assess their impact on economic security of the organization. The findings can be used to select the sources of formation of organization's assets in order to ensure its economic security. Conclusions. The use of the findings in theoretical and practical activities will help objectively assess the impact of the ratio of own and borrowed funds in the structure of capital sources on the financial stability of the organization, the profitability of using the equity, the increment of net profit and, as a result, on ensuring its economic security.

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Analyzing the impact of sources of financing of organization's activities on ensuring its economic security

KOZMENKOVA,

SELEZNEVA,

SHLYAPNIKOVA

et al. 2024

EATP

View full text Add to dashboard Cite

show abstract

Capital as an economic category. Elements of capital as accounting objects

SELEZNEVA,

OSTAEV,

KLYCHOVA

et al. 2024

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Subject. This article examines the category of Capital in its various manifestations, the classification of its types, and the characteristics of capital components as accounting objects. Objectives. The article aims to assess the meaning and role of the category of Capital in economic, financial and accounting aspects, substantiate the importance of understanding the content of capital elements as accounting objects in order to improve the quality of accounting and information support of the organization's management system. Methods. For the study, we used the methods of information retrieval, simulation of situations, analysis and synthesis. Results. Based on the study and generalization of historical and modern approaches to substantiating the category of Capital, the article describes the multifaceted nature of this category, evaluates the content of individual elements of capital, and offers recommendations for the classification of capital in its various manifestations in order to form information in the accounting system and accounting (financial) statements. Conclusions and Relevance. The application of the research results in the educational process and practical activities will contribute to the most thorough and deep understanding of the category of Capital, its complexity and versatility. This can help reflect information on capital in accounting (financial) statements in a more correct way, assess the amount of capital and calculate indicators related to it when analyzing the economic activities of economic entities. All this together will affect the quality of management decisions of the organization's management system. The research materials can be used for the study and teaching of accounting disciplines, as well as in the practical activities of specialists in the field of accounting and finance.

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Current Issues of Planning the Audit of Depreciation and Repair Costs of Fixed Assets

Selezneva,

Shlyapnikova,

Selezneva

et al. 2024

Research of Economic and Financial Problems

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Introduction. The effectiveness of audit activities of various accounting facilities, including depreciation of the cost and repair costs of fixed assets, is determined by the influence of many factors, one of the most important among which is planning, which provides for the development of an audit strategy and plan. At the planning stage, the auditor structurally determines the stages of verification and ways to achieve the set goal, which requires him to have in-depth knowledge and professional judgment, possession of skills and abilities of professional activity. The purpose is the study of the most important theoretical aspects and the definition of practical recommendations in matters of planning the audit of depreciation and repair of fixed assets. Methodology. The object of the study was the conceptual provisions of building a domestic audit system. The theoretical and methodological basis of the study were legislative and regulatory acts regulating audit issues, international auditing standards, research results and scientific works of domestic authors in the field of auditing accounting (financial) statements. The following methods of scientific cognition were used in the research process: abstract-logical, analytical, mono-graphic and others. Results. The authors of the article investigated the problems of planning the audit of depreciation and repair of fixed assets, justified the importance of formulating the purpose and objectives of the audit in order to rationally plan audit activities, gave recommendations on the development of an audit strategy and plan, the choice of audit procedures in order to improve the effectiveness of its results. Conclusions. A rationally organized planning process serves as the basis for achieving the audit objective. In this regard, the recommendations of the authors in solving these issues are of particular value.

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Improvement of accounting for depreciation of fixed assets in the sources of their reproduction

Cited by 11 publications

References 4 publications

Analyzing the impact of sources of financing of organization's activities on ensuring its economic security

Analyzing the impact of sources of financing of organization's activities on ensuring its economic security

Capital as an economic category. Elements of capital as accounting objects

Current Issues of Planning the Audit of Depreciation and Repair Costs of Fixed Assets

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