Audit and economical analysis

Accounting Balance Elements

Balance elements		Classification elements
Tangible assets		Basic assets, tangible assets, material investment assets, long-term investments, supplies, goods, finished goods
Intangible assets		Property that is not material objects
Financial assets		Long term investments, long term receivables, long term overdue expenses, receivablesObligations
Reserves		In the future it could be spent on certain expenses a part of private investment
Receivables debt		Debtors 'and customers' debts, debts arising from loans, subsidiary and affiliated companies, staff salaries, goods suppliers and contractors, budgies on government budgets and wages, targeted state savings and insurance tuna fees, debtors equity debt
Money and money equivalents	Cash on hand, cash on account, foreign currency cash, money and equivalents Obligations arising from loans, debts, loans, dividends Own capital is the assets of the subject after the deduction of liabilities. Funds created for additional protection from the consequences of stockpile destruction Accounting Balance Elements
Payables debt	Debts to suppliers and contractors, loans, debt and repayment obligations to economic societies, delayed incomes, late payments on taxes and mandatory payments, other delayed obligations, receivables, payments to the budget , debt on savings, targeted savings debts, receivables, co-workers In accordance with the procedure established by the law (depreciation, budget and off-budget funds, etc.)
Interest required commitment obligations	Obligations arising from loans, debts, loans, dividends Own capital is the assets of the subject after the deduction of liabilities
Own capital and reserves	Funds created for additional protection from the consequences of stockpile destruction

It is a reserve that can be assessed through the use of many levels of potential appraisal. Laws or statutory reserves are envisaged to provide additional protection to the subject and lending organizations for the consequences of the damage.

Information that is provided in comments, calculations and explanations on balance.

An entity shall disclose in the explanatory notes to the accounting balance sheet:

а) for each category of the equity: the number of announced shares, the number of issued, fully paid, issued, but not fully paid, the nominal value of the shares, the reduction of unpaid shares, rights, preferences and restrictions pertaining to each category of share capital, including dividend distribution and restriction on the investor's share, of the company itself, of the affiliated entity and Information on stock market shares, including options and terms of issue, on shares, option and sales contracts for organized companies;

c) a description of the essence and purpose of reserves in the equity.

c) obligations should be disclosed on the amount of the dividend payable (shareholders or founders, the amount of unofficial payments approved at the meeting of the participants).

An entity shall disclose the accounting for its investment in the statement of financial position, explanations and disclosuresas well as:

- the gross profit or loss accumulated at the beginning of the reporting period and the reporting period, as well as significant changes to that period, including the net profit distributed among each shareholder (founders, participants) for that period;

- each category of its own capital should disclose information about the current amount and the total amount of changes in the beginning and end of the period.

The analysis of the balance of payments reflects the nature of the enterprise and its changes, the composition and change of assets, liabilities and liabilities, liquidity of balance sheets, solvency, financial stability, business activity, competitiveness and economic tax compliance.

The following tasks are set before the balance sheet analysis:

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  assessment of property and financial position of the company;
  
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  assessing liquidity of actives;
  
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  assessment of content sources;
  
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  assessment of liabilities availability;
  
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  assessment of conformity between individual groups and passive groups;
  
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  assessment of cash-generating assets;
  
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  evaluation of capacities of capita formation and reproduction