BUSINESS INFORM №2-2015

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31

Section: Accounting and Auditing
UDC 657.1.012
Usatenko O. V.
Method of Accounting while Obtaining Venture Financing (p. 184 - 190)
The article is aimed to determine the accounting aspect of forms of venture financing, formulate factors of influence on the accounting system at the level of venture enterprise and identify the analytical accounting objects that arise while obtaining the financing. The study resulted in presenting a mechanism of venturing, also the accounting aspect of venture financing has been determined, that is forms of venture financing, which are objects of accounting while obtaining the financing by enterprise. Factors of influence on the system of accounting at the level of venture enterprise have been formulated, the analytical accounting objects that appear while obtaining the venture financing have been provided with specifying the directions for accounting. Accounting record-keeping in the proposed directions of analytical accounting will improve the quality of the information received and will provide: detailed information on the sources of venture financing and economic means that appear as a result of received financing; effectively managing economic means; conducting the analysis of venture financing; generating reliable information on the status of the venture financing for internal and external users of accounting information; monitoring the venture financing.
Keywords: analytical accounting object, factors of influence, forms of venture financing
Fig.: 2. Tabl.: 2. Bibl.: 9.

Usatenko Olha V. – Doctor of Sciences (Economics), Professor, Professor, Department of International Relations and Audit, National Technical University «Dnipro Polytechnic» (19 D. Yavornytskyi Ave., Dnіpro, 49005, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Usatenko, Olha V. (2015) “Method of Accounting while Obtaining Venture Financing.” Business Inform 2:184–190.

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