ПРОБЛЕМЫ И ПУТИ РАЗВИТИЯ УЧЕТА АМОРТИЗАЦИОННОГО ФОНДА, КАК ИСТОЧНИКА ФИНАНСИРОВАНИЯ ИНВЕСТИЦИЙ // Problems and ways of development of accounting depreciation fund as source of financing investments

In this article the questions concerning reflection in accounting of transactions of the accounting of a sinking fund as own source of financing of investments are considered. The problems costing before accounting of a sinking fund as own of sources of financing of investments which are expressed that information on size of a sinking fund isn`t formed in system of accounts of accounting are revealed. As the solution of the revealed problem, the technique of the accounting of operations on creation and use of the sinking funds, allowing to consider information for any moment of time about size of a sinking fund on the sum of balance of analytical accounts ''Authorized capital in a sinking fund'' and ''The additional capital in amortiziruyemy assets'' opened to accounts 80 ''Authorized capital'' and 83 ''The additional capital'' is offered. As a result, in registration and analytical practice on sources of financing of investments of the organizations of Republic of Belarus are absent. The second problem is expressed that the sinking fund can be used on financing of investments only if it is provided with money and other material and nonmaterial values. The added amortization is provided with money only at that time when it arrives on settlement accounts as a part of revenue. Further it are dissolved in the general cash flow which further use is reflected only in accounts of the accounting of money without them with accounts of the accounting of their sources. The solution of this problem possibly only by the rational organization of the analytical accounting of sources of means of the organization within which data on their security with the appropriate investment resources will be formed: money and other material and non-material values. The offered technique of the analytical account on active accounts and on passive accounts - by criterion of security of sources of means of the organization and to determine by investment resources which will allow to establish further interrelation between means and sources of their formation that will give the chance to make the analysis structure of sources of means of the organization which can be directed on financings of investments by sources of formation of means of the organization. В данной статье рассмотрены вопросы, касающиеся отражения в бухгалтерском учете операций по учету амортизационного фонда как собственного источника финансирования инвестиций. Выявлены проблемы, стоящие пред бухгалтерским учетом амортизационного фонда как собственного источников финансирования инвестиций. Предложена методика учета операций по созданию и использованию амортизационных фондов, позволяющая учитывать информацию на любой момент времени о величине амортизационного фонда по сумме сальдо аналитических счетов “Уставный капитал в амортизационном фонде” и “Добавочный капитал в амортизируемых активах” открываемых к счетам 80 “Уставный капитал” и 83 “Добавочный капитал”.Предложенная методика аналитического учета на активных счетах по источникам формирования средств организации и на пассивных счетах – по критерию обеспеченности источников средств организации инвестиционными ресурсами, которая в дальнейшем позволит установить взаимосвязь между средствами и источниками их формирования, что даст возможность произвести анализ и определить состав источников средств организации, которые могут быть направлены на финансирования инвестиций.