Investments 2024, November

Own working capital is a part of the working capital of the enterprise, formed at the expense of its own capital. Working capital is required to finance the current activities of the organization. In their absence or shortage, the company is forced to apply for borrowed funds

Value added tax is an indirect multi-stage tax, it is levied on each act of sale, starting from the stage of the production cycle and ending with the sale to the final consumer. In fact, value added is the difference between two quantities - the cost of finished goods sold and the cost of products consumed in its production

Cost is understood as the cost of products, taking into account the costs of their production. It is customary to refer to costs as wages, materials, raw materials, etc. Calculation of the cost price allows you to determine the cost of producing a unit of output in cash

Equity capital is a certain set of financial resources of the enterprise, which are formed at the expense of the founders of the company, as well as the financial results of its own activities. In turn, in any joint stock company, equity is called joint stock

The means of labor expended in production cannot last forever. They have an extremely unpleasant property to wear out for financial calculations. The amount spent on the elimination of depreciation is called depreciation deductions. They must be included in the cost of the finished product in order to cover the corresponding costs of the enterprise

In order to estimate the volume of products produced in different time periods, price comparison must be applied. Constant or comparable prices are used to eliminate the influence of price changes on the dynamics of value indicators when they are compared

With an increase in production volumes, the burden of fixed costs per unit of output decreases, and this leads to a decrease in production costs. However, in practice, a situation often arises when an increase in production leads to the opposite effect

The aggregated balance sheet is a consolidated form of the balance sheet. Its main difference from the standard reporting form is the regrouping of articles, their combination according to the same economic content. Instructions Step 1 The aggregated balance sheet is easier to read, it allows you to highlight important elements on the basis of which the financial condition of the enterprise is analyzed

The capitalization ratio is one of the calculated values of financial leverage. Such an untranslatable English word is called a group of values that characterize the ratio between the company's borrowed funds and its own capital. Instructions Step 1 The capitalization ratio allows you to determine how great the dependence of the company's activities on borrowed funds

GDP (Gross Domestic Product) is the main macroeconomic indicator that determines the results of economic activity. The GDP deflator is a price index that reflects the change in the prices of the consumer basket over a certain period of time

Capital turnover is the rate at which money passes through various stages of production and circulation. The higher the rate of circulation of capital, the more profit the organization will receive, which indicates the growth of its business activity

Knowing your own market share, you can see and predict the company's development prospects. For this, it is important to strike a balance between market dynamics and share changes. Indeed, it is obvious that such a good phenomenon as maintaining and increasing the share can be completely offset by the large-scale growth of the entire market, which outstrips the growth of the company's share

How to find gross output in the balance sheet of an industrial enterprise when preparing financial statements? This question is asked by many modern accountants who need to know what the gross output includes and how all the necessary indicators are calculated

Current assets are those assets of the enterprise that are continuously advanced into the production process and returned in the form of cash proceeds, i.e. exactly in the one in which they began their movement. Instructions Step 1 A number of coefficients are used to analyze the turnover of working capital

It is quite easy to withdraw the final balance on active and passive accounts, knowing certain rules. However, it should be noted that the final balance of the so-called active-passive accounts is calculated in a slightly different way. Instructions Step 1 So, in order to find the final balance on active and passive accounts, add the turnover indicator to the balance indicator at the beginning of the working month, which is located in the same part of the accou

Profitability is an indicator that determines the level of profitability of a business. Profitability reflects the final results of financial and economic activities, since the value of this coefficient characterizes the ratio of the effect to the available or used resources

Gross Domestic Product (GDP) can be nominal or real. The second is more suitable for comparison between countries and in different periods of time, since it shows the real level of economic development, adjusted for inflation (change in the price level)

The basis for correct accounting and tax accounting is the correct posting of business and financial transactions on the accounts of these transactions. Or, to put it simply, it all depends on the accounting entries. There are a great many types of business transactions

The internal rate of return is calculated to assess the performance of an investment. This indicator is determined by the internal properties of the project, without the use of external parameters. At the same time, he sets the upper bound for the profitability of the investment project and its maximum unit costs

The rate of return, or internal rate of return, is the rate of return generated by an investment. This is the discount rate at which the net present value of the investment is zero or at which the net investment proceeds are equal to the investment cost of the project

Depreciation can be accrued only in the ways established by law. Currently, depreciation of fixed assets is calculated in four ways, the most common of which is linear. Instructions Step 1 With the linear method, the annual amount of depreciation deductions is determined based on the original or replacement cost of an item of fixed assets and the depreciation rate calculated depending on the useful life of this item

For millennia, gold has been a currency, commodity and investment at the same time. It has always been in demand for its beauty and value, and now it continues to move up. But sometimes gold prices go down. This happens for several reasons. The underlying determinant of what will happen to gold in the future is monetary inflation resulting from the additional issue of unsecured money

The discount rate at the time of recoupment of the project is the internal rate of return. That is, the inflow and outflow of funds must match, and the net present value must be close to the rate of return. The internal rate of return determines the most acceptable discount rate when it is possible to make investments without losses for the owner

Shopping centers "METRO Cash &Carry" can offer their visitors a fairly wide range of products, as well as quite adequate prices for some items: children's toys, household appliances, groceries, etc. It is not surprising that many people are eager to become the owners of the coveted document - a customer card allowing you to visit METRO stores

The residual value of fixed assets (hereinafter referred to as fixed assets) means the cost of fixed assets calculated taking into account their depreciation and equal to the initial cost less depreciation throughout the entire service life

Current assets are enterprise resources that are not intended for long-term use. These include inventories and costs, short-term receivables, and other liquid assets that can be converted into cash during a production cycle or year. You can find current assets using the company's accounting records

In playing with the ball, it is important to achieve maximum control over it, since the point of the game is precisely to make the ball fly exactly where you direct it. How to hit the ball correctly is an important topic for every player. Instructions Step 1 If the ball rolls on the ground or stands still, then the position of the supporting leg and the trajectory of the kicking leg relative to the ball are also important

Alas, not all contractors fulfill their obligations on time. In the event of a delay in payment, the owed company has the right to impose a penalty on the total amount of unfulfilled obligations, which is calculated at the refinancing rate or in accordance with the current agreement

Most of the trade-related businesses are seasonal. Depending on the type of goods sold, the seasons fall on different months and seasons. At the same time, one can observe that in some stores there is always a buyer, while rare guests come to others

In practical work, it happens that a problem arises with the calculation of overhead costs. This is due to the lack of clear regulation of the pricing procedure in regulatory documents. Each industry has its own specifics, which should be taken into account when calculating and distributing this type of expenses

In view of the differences in accounting and tax accounting for organizations, there are several ways to write off the cost of goods. Often accountants use all of them, depending on the situation. Instructions Step 1 For accounting purposes, the cost of goods can be written off in one of the following ways:

It is well known that the longer the borrower uses the money, the more it will cost him. Therefore, the extension of the loan period makes the loan more expensive. However, despite this, sometimes there are cases in which it is impossible to do without a delay in payment

The accounting department of each company is often faced with the fact that employees need to calculate the average salary. Its size is used to calculate payments for unused vacation, as well as to determine the amount of unemployment benefits if an employee is registered at an employment center

The current legislation does not prohibit persons who have reached the age of 14 to work. The main stream of those wishing to earn extra money falls on the summer. This is not surprising, the holidays are ahead - the time of freedom. And everyone has the right to dispose of it at their own discretion

Commodity price tags are mandatory attributes of trading activities. They are entrusted with an important role: to convey to the potential buyer truthful information about the properties of the offered product and its value. You can print and edit price tags in 1C

Drawing up an explanatory note to the balance sheet is a whole art if you take it not as a tedious bureaucratic obligation, but as a way to declare yourself to potential investors and establish your own financial reputation. At the same time, you are limited to the minimum set of provided data, but not the maximum - write any useful information

To pay taxes, transfers to suppliers for goods, as well as to pay wages by bank transfer, firms are required to draw up payment orders. For this, a unified document form is used, which is assigned the code 0401060. On the website of the Federal Tax Service of Russia there is a special program for the correct filling of payments

Balance sheets are created to make it easy to control accounts. On the basis of the balance sheet, a balance sheet is displayed. Therefore, the correct and accurate filling of this document is essential. Instructions Step 1 The balance sheet contains information about the balances at the beginning and end of the period for each account, as well as the turnover on debit and credit in this period

Replenishing the current account with the founder's personal money often becomes the best way to cover the working capital deficit. There are several options for registration of such a contribution: an increase in the authorized capital, a loan or gratuitous assistance

The Labor Code of the Russian Federation provides for the payment of wages to an employee twice a month. The organization cannot deviate from this rule even with the written consent of the employee. Remuneration for the first half of the month is usually called an advance, although there is no such concept in the Labor Code