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KHARKIV NATIONAL ECONOMIC UNIVERSITY, UKRAINE

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BUSINESS INFORM №10-2014

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ABSTRACTS AND INFORMATION ABOUT AUTHORS

50

Section: Accounting and Auditing
UDC 657.1.012
Usatenko O. V.
Venture Activity in the System of Objects of Accounting and Economic Analysis (p. 306 - 311)

The purpose of the article is to identify specific objects of accounting and to analyze the venture business entities. As the result of the study the approaches of scientists to the system and objects of accounting were reviewed and summarized. A principal scheme of the modern venture capital industry was developed, indicating the specificity and mechanisms that will help to identify specific objects of accounting and analysis and to implement in full the accounting functions. The object of accounting and analysis of venture activity by the subjects was selected. Such classification of objects of accounting of venture activities will ensure: timely reflection of complete information in the accounts on receipt of funds, retirement and asset evaluation of venture activities subjects; reflection of the costs associated with the activity of the venture activities subjects; definition of the financial performance of the venture activities subjects; information for reporting on the activities of the venture activities subjects; information for the economic analysis of venture activity. The prospect of further research for accounting for these specific objects is to develop an appropriate methodology that will further require the improvement of the enterprise financial statements.
Keywords: object of accounting, accounting system, venture activities
Fig.: 3. Tabl.: 2. Bibl.: 15.

Usatenko Olga V. – Doctor of Sciences (Economics), Associate Professor, Department of Accounting and Auditing, National Technical University «Dnipro Polytechnic» (19 D. Yavornytskyi Ave., Dnіpro, 49005, Ukraine)
Email: UsatOl1980@gmail.com

Article is written in Ukrainan
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Reference to this article:
Usatenko, Olga V. (2014) “Venture Activity in the System of Objects of Accounting and Economic Analysis.” Business Inform 10:306–311.


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