Організація обліку кредитних операцій у системі управління фінансовими ресурсами

Abstract

Розглянуто основні напрями організації обліку кредитних операцій із метою створення інформації для здійснення ефективного управління залученим капіталом підприємства.

The main directions of organization’s credit transactions accounting for the enterprise loan capital are considered. Much attention is paid to the issues of the accounting policy development in the part of short-term and long-term loans. Analytical features of the control accounts which are used for accounting loans in national and foreign currency are defined. The suggestions for the improvement of primary documents on loans accounting and drawing up internal reporting forms according to the needs of accounting information users are prepared. Theoretical background for the organization of credit operations account is specified and economic content of the “credit” category is disclosed. Special attention is given to bank credits, which the enterprises obtain in case of own capital deficit. Organization of credit operations account is regulated by both normative and legislative documents, accounting standards and internal regulations developed at the enterprise. The main organizational regulation at the enterprise is its accounting policy. The authors propose some elements to the accounting policy concerning the information disclosure in accounting concerning credit operations. An important question in accounting is the assessment of liabilities. Therefore, much attention is paid to basic evaluation of durable credits correspondingly to accounting standards used in international practice. For strengthening information analyticity, the authors proposed to account the types of credits (defined in the accounting policy of the enterprise) on the accounts of financial accounts in terms of analytical features. Modern enterprises work in the conditions of instability; in some cases, they have problems with obligations repayment by credit (absence of the required amount of financial resources for debt retirement). For the prevention of such situation, it is suggested to form the provision (reserve) of the following expenses for the discharge or restructuring credit debt according to the plan approved by the directorship. It is recommended to perform account by this economic operation on 474 sub-account “Reserve of the following expenses for debt restructuring by the credits”).