The capital of an enterprise can be viewed from several points of view. There are real capital, which exists in the form of means of production, and money capital, which exists in the form of money and is necessary for the acquisition of the means of production. It is a collection of sources of funds required for the normal functioning of the enterprise.
Instructions
Step 1
In order to find the amount of capital, keep in mind that it includes several components. The invested capital is the capital invested by the owner of the organization (authorized and additional capital). Retained earnings, reserve capital and special purpose funds form the equity of the enterprise. In accounting, the term "invested capital" is not used, and the amount of equity capital also includes authorized and additional capital.
Step 2
In addition to equity capital, each company has borrowed capital. It consists of long-term and short-term liabilities. The first includes loans and borrowings, the maturity of which will come no earlier than 12 months. Short-term liabilities include loans and borrowings that need to be repaid during the year, as well as accounts payable.
Step 3
From the point of view of analytical accounting, active and passive capital are distinguished. Active capital is the property of the enterprise, represented in the asset of the balance sheet in the form of fixed assets and defense assets. Passive capital is a source of property formation, subdivided into equity and debt capital. In accordance with this approach, you can define the amount of capital as the sum of the results of section III "Capital and reserves" and IV "Long-term liabilities".
Step 4
Do not forget that the company has to pay for capital. There is such a concept as "price, or cost, capital", which is the amount of money that the organization must pay for the use of a certain amount of financial resources, expressed as a percentage of this amount. Each source of capital has its own price, so the weighted average cost of capital is calculated:
Tsk = Sum (Tsi x Qi), where Tsi is the price of each source of capital, Qi is the share of each source in the total volume of capital, i is the number of sources of capital of the enterprise.
