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Accounting region - Sopko V.V.

B.2.5. Obl_k іshih vidі vіsnogo capital

B.2.5.1. Obl_d Dodatkovy capital

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.).

Balance Interpretation

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.

Balance Interpretation

Fig. B.2.5. Balance Interpretation

B.2.5.2. Oblіk reserve capital

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.

Table B.2.4

Basic operations with reserve capital

Zmist operation

Debit rachunka

Credit rahunka

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