CURRENT LIABILITIES AND THEIR ACCOUNTING IN THE ATTRACTED CAPITAL MANAGEMENT SYSTEM

Анотація

The purpose of the article is to reveal the essence of the attracted capital, to clarify the legal, economic, and legal content of the liabilities, to justify the relationship between the categories of “liabilities”, “arrears”, “calculations” and “liabilities” and “attracted capital”, assess domestic and foreign experience in the classification of liabilities, justify information management of the attracted capital, taking into account the step-by-step accounting process of current liabilities, introduce proposals for the classification of current liabilities with the aim to improve the management of current liabilities as a part of debt capital. Methodology. The methodological basis for the disclosure of the research goal was the scientific advancement of scientists, legislative and regulatory acts on issues of accounting obligations. Results. The study found that, in the conditions of unstable economic development, one of the important tasks of enterprise management is a rational choice of the asset formation sources structure. The article reveals the essence of the term “capital” and it is found out that the basis of the definition is the material-real form. Problems of the contents of attracted and borrowed capital are outlined. The study of legislative documents, which defined the content of the category “liabilities”, was conducted. Legal components of current liabilities characteristic are explored and discussed issues are defined. The legal and economic aspects of liabilities are investigated. As a result of the research, the theoretical substantiation of the essence of the categories “liabilities”, “debt” and “settlements” was conducted. It is proved that all current liabilities are divided into real and potential ones. The order of displaying information about current liabilities at all stages of the accounting process is substantiated. It is confirmed that the basis of the management accounting for the attracted capital is the primary documents, accounting data, and generalized forms of internal and external reporting. Practical implication. The analytical data of the composition and the structure of attracted capital of agricultural enterprises with detailed analysis of structure of current liabilities are presented. It is confirmed that liabilities occupy a significant share in the structure of capital and are a source of economic activity financing of enterprises. It is determined that not all liabilities arising in civil and commercial law are recorded in the accounts. We substantiated the characteristic features of liabilities. It is determined that all liabilities that are the subject of accounting are legal and economical. The opinion on the content of the definition of “commitment” is taken into account with the accounting, economic, and legal constituents. As a result of the study of foreign experience in the classification of current liabilities, the author’s interpretation of the classification of current liabilities is presented. Value/originality. An important objective for the management system is the objective classification of liabilities, their assessment and reliability of accounting. It is proposed to distinguish certain classifications of current liabilities for the purpose of managing borrowed capital in terms of current liabilities.

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