THE THIRD SECTION OF ACCOUNTING BALANCE PASSIVE IS THE TERRITORY OF THE ORGANIZATIONAL OWNER
https://doi.org/10.26425/1816-4277-2019-5-136-140
Abstract
The purpose of article is to reveal the essence of the third section of the liabilities side of the balance sheet, its content and value for the financial and economic activities of the organization and its owners in modern business. The articles of the third section of the liabilities side of the balance sheet, with an indication of what they are formed from, and with analytical conclusions, what they influence from the point of view of the company’s financial evaluation have been сonsidered. The requirements for the minimum size of the share capital for various organizations have been listed. The procedure for calculating the net assets of the company has been described.
About the Authors
K. O. Evdokimova
State University of Management
Russian Federation
Russian Federation
Evdokimova Karolina – Student
Moscow
Z. V. Chebotareva
State University of Management
Russian Federation
Russian Federation
Chebotareva Zoya - Candidate of Economic Sciences
Moscow
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Review
For citations:
Evdokimova K.O., Chebotareva Z.V. THE THIRD SECTION OF ACCOUNTING BALANCE PASSIVE IS THE TERRITORY OF THE ORGANIZATIONAL OWNER. Vestnik Universiteta. 2019;(5):136-140. (In Russ.) https://doi.org/10.26425/1816-4277-2019-5-136-140
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