Сутність та становлення балансу підприємства як основної форми фінансової звітності
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Дата
2020
Автори
Гуменюк, А.Ф.
Цимбалюк, Г.С.
Humeniuk, A.
Tsymbaliuk, H.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті проведено узагальнення основних етапів розвитку та становлення бухгалтерського балансу як основної
форми фінансової звітності. Розглянуто еволюцію балансу, систему знань про цей метод бухгалтерського обліку і
формування фінансової звітності. Викладено економічне значення балансу в системі бухгалтерського обліку.
The aim of the research - to highlight the nature and balance sheet of the enterprise as the main form of financial reporting. The article summarizes the main stages of development and formation of the balance sheet as the main form of financial reporting. The evolution of the balance sheet, the system of knowledge about this method of accounting and the formation of financial statements are considered. The economic value of the balance in the accounting system is outlined. The emergence and development of the balance sheet is an integral part of accounting history, the study of which enables us to understand the economic life of past centuries, to comprehend the experience of predecessors. Summarizing the historical aspects of the development of the balance sheet and its construction provides an opportunity to understand its current importance and to predict the directions of further evolution. Balance sheet is not just a component of accounting method, it is the most important document of accounting, a significant source of information for management, planning, production organization, regulation, analysis, control. Balance as one of the central economic categories has been used in economic life since ancient times. In general, balance theories, substantiating the double-entry method in various ways, significantly influenced accounting theory in general. The constant in different theories was that these changes could not disturb the balance between the asset and the liability. The value of the balance sheet is that it is an information base of financial analysis, the main purpose of which is to identify and eliminate deficiencies in financial activity in a timely manner and to find reserves to improve the financial position and solvency of the enterprise.
The aim of the research - to highlight the nature and balance sheet of the enterprise as the main form of financial reporting. The article summarizes the main stages of development and formation of the balance sheet as the main form of financial reporting. The evolution of the balance sheet, the system of knowledge about this method of accounting and the formation of financial statements are considered. The economic value of the balance in the accounting system is outlined. The emergence and development of the balance sheet is an integral part of accounting history, the study of which enables us to understand the economic life of past centuries, to comprehend the experience of predecessors. Summarizing the historical aspects of the development of the balance sheet and its construction provides an opportunity to understand its current importance and to predict the directions of further evolution. Balance sheet is not just a component of accounting method, it is the most important document of accounting, a significant source of information for management, planning, production organization, regulation, analysis, control. Balance as one of the central economic categories has been used in economic life since ancient times. In general, balance theories, substantiating the double-entry method in various ways, significantly influenced accounting theory in general. The constant in different theories was that these changes could not disturb the balance between the asset and the liability. The value of the balance sheet is that it is an information base of financial analysis, the main purpose of which is to identify and eliminate deficiencies in financial activity in a timely manner and to find reserves to improve the financial position and solvency of the enterprise.
Опис
Ключові слова
бухгалтерський облік, фінансова звітність, баланс, accounting, financial statements, balance sheet
Бібліографічний опис
Гуменюк А. Ф. Сутність та становлення балансу підприємства як основної форми фінансової звітності / А. Ф. Гуменюк, Г. С. Цимбалюк // Вісник Хмельницького національного університету. Економічні науки. – 2020. – № 2. – С. 56-58.