Documentation system of financial investmens: problems and prospects

Vasyl Stepanovych Zdrenyk, Dmytro Mykhajlovych Chyrka


Abstract


The article deals with a critical assessment of the process of documenting and mapping operations with financial investment in the accounting system. It examines primary documents on which accounting entries are made. It substantiates the necessity of improving workflow by introducing a form of internal accounting information of financial investments. The proposed form of the document will provide an information display about the movement of financial investment in the company in order to control them. It will help the manager and management personnel to monitor the process and will serve as a source of information for management decision making.

Keywords


financial investments; operations with financial investment; accounting; accounting records; source documents; internal document; document flow; securities

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References


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Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 


Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa


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