Methodological approaches to the analysis of an enterprise accounting balance

Authors

  • Tetiana PICHNIAK Candidate of Sciences (Economics), Senior Lecturer, Department of Finance, Accounting and Audit, Khmelnytsky Cooperative Trade and Economics Institute, Khmelnytsky, Ukraine

DOI:

https://doi.org/10.38014/ehs-ss.2019.1-II.21

Keywords:

balance sheet, assets, liabilities, capital, liquidity, solvency, financial stability, creditworthiness, financial condition, stages of analysis

Abstract

The article defines the role and place of a balance sheet as the most informative form of financial reporting. The main trends and methods of analysis for a real assessment of a financial condition of an enterprise are considered. Different lines and methods of balance analysis are investigated. The sequence (stages) of a balance sheet analysis carried out in the course of a current activity of an enterprise, is generalized.

References

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Published

2019-03-30

How to Cite

PICHNIAK, T. . (2019). Methodological approaches to the analysis of an enterprise accounting balance. EUROPEAN HUMANITIES STUDIES: State and Society, 17(1(II), 284–294. https://doi.org/10.38014/ehs-ss.2019.1-II.21

Issue

No. 1(II) (2019): EUROPEAN HUMANITIES STUDIES: State and Society

Section

MANAGEMENT, ADMINISTRATION, ECONOMY IN MODERN SOCIETY

License

Copyright (c) 2019 Tetiana PICHNIAK

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This work is licensed under a Creative Commons Attribution 4.0 International License.