Economic theory

Kx = Kj - Kq
Bunda:
Kx is private capital.
Kj - total capital.
Kq-borrowed capital
In order to reflect private capital in the accounting records, it is necessary to classify them according to several characteristics. Most scholars believe that it is necessary to take their types, service life, sources of organization as signs of classification of private capital. In classifying them, it is expedient to recognize the sign of materiality, location, level of participation in activities. In addition, the correct substantiation of the order of the classification marks is also an important factor in its study. This is because a clear definition of this system allows for the gradual reflection of the elements of private capital in the first, second and third level accounts, the creation of an integrated system of collecting, summarizing, collecting information about them in general. This is of great theoretical and methodological importance. Tangible private capital means all tangible assets of enterprises and organizations. All tangible equity of enterprises is located in the "ACTIVE" part of the balance sheet as part of all assets. Intangible private capital is reflected in intangible assets. It is also located in the active part of the balance sheet. According to this sign, all private capital can be divided into long-term and short-term private capital. A one-year term is generally accepted in accounting as a sign of service life. See this term Private capital with a service life of more than one year is long-term, and private capital with a service life of up to 1 year is short-term private capital. Long-term private capital includes fixed assets, intangible assets (patents, licenses, various rights, new ideas, etc.) and investments for a period of not less than one year. Short-term private equity is also referred to in the literature (including the balance sheet as of January 1, 2004) as “current assets”. These include inventories, inventories, cash, and so on. intangible assets (patents, licenses, various rights, new ideas, etc.) and investments for a period of not less than one year. Short-term private equity is also referred to in the literature (including the balance sheet as of January 1, 2004) as “current assets”. These include inventories, inventories, cash, and so on. intangible assets (patents, licenses, various rights, new ideas, etc.) and investments for a period of not less than one year. Short-term private equity is also referred to in the literature (including the balance sheet as of January 1, 2004) as “current assets”. These include inventories, inventories, cash, and so on.
Depending on the level of participation in the activity, all private capital can have active and inactive characteristics. In general, working capital, the active part of fixed assets (machines and mechanisms) is actively involved in the activities of the enterprise and brings more benefits. According to the calculations, private capital, which is in other customers, ie Debts, have a negative impact on the development of the enterprise. Depending on the location, private capital is divided into operating, ie operating and reserve (conserved) private capital. Working capital is the capital involved in the financial and economic activities of enterprises and organizations. The reserve capital includes temporary unfinished buildings, workshops,