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|home Accounting, audit Books Accounting region - Sopko V.V.|
Accounting region - Sopko V.V.
Dodatkovy capital may be more than one investment. As a whole, I have earned income, I have an interest in selling sold shares, I’m transferring my nominal income. For example, the nominal share price is 100 UAH., The share is sold for 108 UAH. (Fig. B.2.4.).
Fig. B.2.4. Balance Interpretation
Dodatkovy capital may buti and non-investment. The total amount of non-current assets (1000 UAH) of non-current assets as well as active assets that have been shredded without reprieve by any kind of physical or legal assets, and that you see additional capital.
For example. 1. Vartіst budinka office - 100 000 UAH. Estimated in the amount of 8000 UAH.
2. The company has won sanitation in the amount of 10,000 UAH.
3. One із sosnovnikіv pіdpriyomstva free of charge transferring to pidprimstvo drukarsku machine vartіstyu 500 UAH.
The balance sheet interpretation was revised in fig. B.2.5.
Fig. B.2.5. Balance Interpretation
Reserve capital - this is a type of hairy capital, which is not an issue. Tsey kapital can not pretend to be a result of rachial dіyalnostі.
The main dzherela reserve capital so:
- dodatkovy capital;
- unresponsiveness to the side.
The main operations of the reserve fund are listed in the table. B.2.4.
Basic operations with reserve capital
Rishennya sosnovnikіv: sent to the reserve capital a part of the unsupported move
Rishennyam zborіv aktsіonerіv part of the reserve capital is aimed at covering zbitkіv past rock
Note: NP - non-compliant approach
RK - reserve capital
NZ - uncritical flakes