Fixed capital formation

The course "Basic and working capital. Way renewal of fixed capital" made in April 2009, the amount of: 39 p., 30 sources of literature.

TABLE OF CONTENTS

Введение……………………………………………………………..……….........3
Chapter 1. The essence and content of capital ........................... .... 5
1.1. The concept of basic kapiatala and composition ............ .. ..................... ..5
1.2. Depreciation and methods of its calculation ............ ..... 10
Chapter 2. The economic essence of working capital ......... .. .... ... ........ 15
2.1. The economic content of working capital ................... ...... ..... 15
2.2. Formation of the working capital ............ .. ...... .... ... ... ......... ........ 23
Chapter 3. Problems and ways of renewal of fixed capital ... .. ...... .. ...... 28
3.1. Indicators of fixed assets ... ..... 28
3.2. Improving the use of fixed assets ... ... ..34
Conclusion ............................................................ .. ......... .. ......... 37
References: .......................................... .. ............... .. ......... ..39

References

1. Civil Code of the Russian Federation, Art. 150-250 - M .: Publishing House "SPARK", 2002.- 424c.
2. Tax Code of the Russian Federation (part one and two): As of April 15, 2006. - Novosibirsk: Sib. Univ. Publishing House, 2006.- 656s.
3. Federal Law of 21 November 1996. N 129-FZ "On Accounting" (as amended. And ext. From 03.11.2006g.).
4. Order of the RF Ministry of Finance dated 29 July 1998. N 34n "On Approval of the Regulations on accounting and financial reporting in the Russian Federation" (as amended. And ext. From 26.03.2007g.).
5. Order of the Ministry of Finance of 31 October 2000. N 94n "On approval of the Plan accounts for financial and economic activities of organizations and instructions for its use" (as amended. And ext. 18.09.2006 city).
6. Regulations on accounting "accounting policy" approved by Order of the Ministry of Finance of 06.10.2008g. № 106n. (PBU 1/2008).
7. PBU 6/01 "Accounting of fixed assets" (approved by Order of the Ministry of Finance of the Russian Federation of 30.03.2001 № 26n).
8. Order of the RF Ministry of Finance dated 13 October 2003. №91n "On approval of Methodical instructions on accounting of fixed assets".
9. VP Astakhov Accounting (financial) accounting / VP Astahov.- Rostov - on - Don: Publishing Center "March", 2004.- 121c.
10. Barhatov AP Fixed assets: accounting and auditing / AP Barhatov, OA Alexandrov and [others].. - M .: Publishing and Trading Corporation "Dashkov & Co», 2003. - 128 p.
11. Belov AA, AN Belov Accounting, M .: Eksmo, 2005.
12. Accounting: official materials. The useful life of fixed assets. № 2. - M., February 2007. - 62c.
13. Accounting: Accounting Consultant. Definition and classification of fixed assets. №10.- M., September 2006-46c.
14. Gamkrelidze LI Business enterprises and firms: Textbook / 2nd ed., Rev. and add. - M .: MGIU 2007.
15. Geits IV Accounting for fixed assets. - 3rd ed., Rev. and add. / AND IN. Geits. - M., 2002. - 117c.
16. Chief Accountant: A partial write-off of fixed assets. №17. - M., September 2007. - 76c.
17. Georgians VP, VD Gribov Business Economics: Textbook. Guide - M .: Finance and Statistics, 2005. - 208 p.
18. Ephraim A. Reporting of non-current and current assets AA Ephraim // Accounting. - 2004. - № 24. - C.4 - 12.
KA 19. Ephraim Write-off and liquidation of fixed assets / KA Ephraim // Journal "Tax Bulletin". - 2003. - № 2. - S. 95 - 99.
20. Kashin SN Capital high speed // Magazine "The secret of the firm", № 18, 2003.
21. Kozlov EP Accounting organizations / E.P.Kozlova, EN Galanin, TN Babchenko.- M .: "Finance and Statistics", 2003. - 285s.
22. LA Kryatova Accounting of fixed assets and intangible assets: