Olga Bespalova

For economic activities, the company has the necessary property – it buildings, stocks of raw materials, equipment, materials, finished goods, cash to pay the costs of the enterprise, including the compensation of employees. All types of property are called active and represent the economic resources of the enter-prise that can bring in the activity of the enterprise, being transformed into productive resources (factors of production). Sources of assets and resources is the capital. The article describes the sources of the for-mation of capital, capital turnover, the process of reduction and capital increase.