1. Law of Ukraine “On Accounting and Financial Reporting in Ukraine” of 16.07. 99 RUR No. 996-XIV.
2. Financial accounting. Textbook / ed. FF Butynets – 6 editions, Zhytomyr, 2005.
3. Chart of accounts of budgetary institutions and the Procedure for its application, approved by the Main Department of the State Treasury of Ukraine 10.12. 99 years No. 114.
4. Instruction “On correspondence of accounting subaccounts to reflect the main business operations of budgetary institutions” approved by the Order of the State Treasury of Ukraine 10.07. 2000 No. 61 with further changes and additions.
5. Accounting for manufacturing and trading companies. – Grabova NM, Dobrovsky VM Accounting – K.: ASK, 2002.
6. Accounting – Parties GO – 2000.
7. Tkachenko NM Financial accounting at the enterprises of Ukraine. – K.: ASK, 2002.
8. Djoga RT, Svirko SV, Sinelnik LM Accounting in budgetary institutions / For general. Ed. R. T. Jogi. – K.: KNEU, 2003.
9. Financial accounting – Cheban TN – 2001.
A security is a document of the prescribed form with the relevant details, certifying monetary or other property rights and defines the relationship between the person who issued (issued) and the owner and provides for the fulfillment of obligations under the terms of its issue, as well as the possibility of transfer of rights. arising from this document to other persons.
In accordance with Article 3, Chapter 1, Section 1 of the Law of Ukraine of 18.06. 91 No. 1201-XII securities include:shares; domestic and external government bonds; local loan bonds; corporate bonds; treasury obligations; savings certificates; investment certificates; promissory notes; privatization papers; mortgages; mortgage securities (mortgage certificates and mortgage bonds); real estate fund certificates.
With the adoption of the Law “On Securities and Stock Exchange” no changes have taken place in this list of securities. In connection with this circumstance, all securities that are not listed in this list and that an investor may encounter on the Ukrainian stock market cannot be recognized as such. However, in practice, all kinds of certificates, certificates of deposit, certificates of deposit, futures, merchants, tickets, etc. were successfully traded as securities.
The security confirms the fact that the investor’s capital is provided to the issuer and entitles the owner to receive a certain income. Depending on the form of capital and the method of payment of income, securities are divided into debt and partial. Debt securities usually have a fixed interest rate and are an obligation to repay the capital amount of debt at a specified date in the future. Partial securities, or shares, indicate the direct share of the owner in real ownership and ensure the receipt of dividends indefinitely. Other types of securities are derived from shares and debt obligations.
The shares certify the right of the owner to a share in the Joint-Stock Company’s own funds. Issue of shares – a way to create a joint stock company, buy out a state enterprise, increase the authorized capital of the company.
Debt obligations confirm the loan relationship between the investor (creditor) and the person who issued the document (debtor). Debt obligations include:bonds, government loans, deposit and savings certificates of banks, promissory notes.
The issuer of bonds and other debt obligations must repay the loan and interest within a certain period, which remain unchanged or vary slightly. Interest is paid in equal installments throughout the term of the loan (on bonds) or once upon redemption of the paper (certificate).
Derivative securities secure the right of their owner to buy or sell shares and debt obligations. These are options and futures contracts.
An option is a security that confirms the owner’s right to buy or sell a certain underlying asset at a fixed price over time.
Financial futures – a contract to buy or sell a certain underlying asset in the future at a fixed price. Unlike an option, a futures contract is not a right as an option, but an obligation: an option purchase or sale can be waived, the contract cannot be terminated.
The process of placing money in stocks, bonds, other securities, as well as participation in shares in other enterprises is called a financial investment, or investment. The company’s assets include short-term (up to one year) and long-term (more than a year) financial investments. The persons investing in these assets are investors, and the persons issuing securities are issuers.
Documenting the purchase of securities
The grounds for acceptance of securities for accounting are:for documentary securities – an agreement for the purchase of a security, an act of acceptance-transfer of a security; The “documentary” form of a security is a security certificate containing the details of the relevant type of securities, data on the number of securities and certifying the set of rights granted by these securities, and the “undocumented” form of the security is the custodian account on the “account in securities”. It should be noted that from a legal point of view, the opening of accounts not by custodians (including special “securities accounts” by depositories) leads to the fact that the security does not exist in “undocumented” form, and the issuance of temporary certificates, statements from register of owners of registered securities, written obligations instead of certificates of securities leads to the absence of the security in the “documentary” form. on uncertificated securities – account statement; In practice, in “undocumented” form, there are exclusively equity securities, ie securities that are placed in “issues” – sets of securities of one issuer of a certain type and one face value, providing their owners with the same amount of rights and the opportunity to have the same conditions on the stock market. In this case, such “issue of securities” (as a set of securities) is subject to registration with the State Commission on Securities and Stock Market. when acquiring the right of claim – the contract, the act of assignment of the right of claim, other documents.
All securities held in the organization (government savings bonds, domestic currency bonds, promissory notes, shares, bonds) must be described in the Book of Securities, which looks like this:
Name of the issuer
The total number of
Date of purchase
Date of sale
The book of securities must be bound, sealed with the seal of the organization and the signatures of the head and chief accountant, the pages are numbered.
Corrections to the Book of Securities may be made only with the permission of the head and chief accountant with an indication of the date of correction.
In the case of maintaining the Book of securities with the help of computer technology, the resulting information can be formed in the form of a source document on information media. The printing of information from such media is carried out as necessary or at the request of the bodies exercising control in accordance with the legislation of Ukraine, the court and the prosecutor’s office, but at least once a year.
According to the Law of Ukraine of 16.07. 99 No. 996-XIV “On Accounting and Financial Reporting of Ukraine” is responsible for the organization of storage of the Book of securities is the head of the organization.
Enterprises and organizations can make their financial investments in the following fixed assets:government securities; stocks and bonds; promissory notes; claims and other derivative securities and investments.
literatureButynets FF Financial accounting. 4 ed., Ext. and processing. – Zhytomyr: PE “Ruta” 2002. – 687p. Lyshilenko OV Accounting and financial accounting: Textbook for students. higher education Zakl – 123helpme.me K.: Center for Educational Literature, 2005. – 528p. Tkachenko NM Accounting and financial accounting in enterprises of Ukraine: A textbook for students. econ. special higher textbook conclusion – 6.type. – Kyiv: ASK Publishing House, 2003 .– 784p. Chebanova NV Financial Accounting: Manual. – K.: Publishing Center “Academy” 2004. – 672p. Guba E. Accounting for securities. // Debit Credit. 30.05. 2005 No. 22. Banking law. Textbook. – Kharkiv, 2002. Resolution of the Cabinet of Ministers and the NBU of 10. 09.1992 No. 528 “on the rules of production and use of promissory notes”. Zakharin VA “All about the promissory note”. – M., 1998. Malyuk VM “Promissory note in Ukraine”. – K., 1997. Khabarina VM “Operations with bills”. – 1995. Securities. Textbook. – K., 2002. Law of Ukraine “On the circulation of promissory notes in Ukraine” from 05.04. 2001 No. 2374-III (with changes and additions made by the Law of Ukraine of 25.12.2002 No. 364-IV).
Business trips are a trip of an employee ordered by the head of the enterprise for a certain period of time to perform a business assignment outside the place of permanent employment of this employee.
Places of execution of the order – can be both the settlement (points and separate objects reserve, construction site, geographical object, military unit, etc.).
The term of business trip is set by the head.
This period within Ukraine may exceed 30 calendar days.
The period of business trip of employees to perform installation, commissioning and construction works should not exceed the period of construction of facilities.
Employees of the enterprise who are in an employment relationship with the enterprise, as well as individuals who belong to the management of the enterprise are sent on business trips.
Primary documents for a business trip.
Management of the employee on a business trip is accompanied by registration of the following primary documents:business trip assignments; the order of the order of the head of the enterprise on the direction of the employee on a business trip; preliminary estimate of travel expenses; business trip certificate and records in the Journal of documents on the connection of the business trip with the activities of the enterprise.
A private entrepreneur must also issue an order and, if necessary, assignments for business trips, business trips of employees and himself.
Requirements for these and other documents are the same as for companies and organizations. If all the requirements are met, the expenses for the business trip may be related to the expenses of the enterprise.
Tasks for business trips The resolution for the order on business trip is the substantiation of sending the employee on a business trip. In large enterprises with a multi-link management structure, the justification (application, task) _ is signed by the head of the structural unit, the head of the shop, department services, etc.). From which the employee goes on a business trip.
At medium and small enterprises, substantiations are drawn up on behalf of the head of his deputy or heads of services, commodity expert, technologist, financier, accountant, etc. (The justification and the order for business trip can be combined in one document.