Keyword: «balance sheet»

This article raises a topical topic and related issues in the framework of accounting at the enterprise. The author considers one of the most important elements of accounting, which is popular to this day and is used in enterprises of all types, as accounting for income and expenses. The article discusses the features of accounting for income and expenses in accordance with the current regulations of the Russian Federation. It also discusses current trends and approaches to the formation of a database of information about the elements under consideration.

Information about the financial stability of a commercial organization is of great interest to internal (owners, management staff) and external (creditors, investors) users of accounting statements. The purpose of this article is to consider the methodology for analyzing indicators of financial stability and assessing the solvency of an economic entity in the short and long term. The author consistently outlines the methods of studying the main parameters of the financial stability of the company. The author systematizes the basic financial coefficients that characterize the balance sheet liquidity, solvency and stability of a commercial organization.