\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 06.05.2020<\/p>\n\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n\u0423 \u0441\u0442\u0430\u0442\u0442\u0456 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u043e \u0443\u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0435\u043d\u043d\u044f \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0445 \u0435\u0442\u0430\u043f\u0456\u0432 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0442\u0430 \u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u0431\u0430\u043b\u0430\u043d\u0441\u0443 \u044f\u043a \u043e\u0441\u043d\u043e\u0432\u043d\u043e\u0457 \u0444\u043e\u0440\u043c\u0438 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456. \u0420\u043e\u0437\u0433\u043b\u044f\u043d\u0443\u0442\u043e \u0435\u0432\u043e\u043b\u044e\u0446\u0456\u044e \u0431\u0430\u043b\u0430\u043d\u0441\u0443, \u0441\u0438\u0441\u0442\u0435\u043c\u0443 \u0437\u043d\u0430\u043d\u044c \u043f\u0440\u043e \u0446\u0435\u0439 \u043c\u0435\u0442\u043e\u0434 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0456 \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456. \u0412\u0438\u043a\u043b\u0430\u0434\u0435\u043d\u043e\u00a0 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0435 \u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u0431\u0430\u043b\u0430\u043d\u0441\u0443 \u0432 \u0441\u0438\u0441\u0442\u0435\u043c\u0456 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443.
\n\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0438\u0439 \u043e\u0431\u043b\u0456\u043a, \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c, \u0431\u0430\u043b\u0430\u043d\u0441.<\/p>\n\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\nThe aim of the research – to highlight the nature and balance sheet of the enterprise as the main form of financial reporting. The article summarizes the main stages of development and formation of the balance sheet as the main form of financial reporting.\u00a0 The evolution of the balance sheet, the system of knowledge about this method of accounting and the formation of financial statements are considered.\u00a0 The economic value of the balance in the accounting system is outlined. The emergence and development of the balance sheet is an integral part of accounting history, the study of which enables us to understand the economic life of past centuries, to comprehend the experience of predecessors.\u00a0 Summarizing the historical aspects of the development of the balance sheet and its construction provides an opportunity to understand its current importance and to predict the directions of further evolution. Balance sheet is not just a component of accounting method, it is the most important document of accounting, a significant source of information for management, planning, production organization, regulation, analysis, control. Balance as one of the central economic categories has been used in economic life since ancient times.\u00a0 In general, balance theories, substantiating the double-entry method in various ways, significantly influenced accounting theory in general.\u00a0 The constant in different theories was that these changes could not disturb the balance between the asset and the liability.\u00a0 The value of the balance sheet is that it is an information base of financial analysis, the main purpose of which is to identify and eliminate deficiencies in financial activity in a timely manner and to find reserves to improve the financial position and solvency of the enterprise.
\nKeywords:<\/strong> accounting, financial statements, balance sheet.<\/p>\nReferences<\/strong><\/p>\n\n- Yermolaieva M. V. Istoriia formuvannia balansu yak formy finansovoi zvitnosti \/ M. V. Yermolaieva, I. O. Vasylenko \/\/ Ekonomichni nauky. Ser.: Ekonomika ta menedzhment. \u2013 2012. \u2013 Vyp. 9(2). \u2013 S. 169\u2013175.<\/li>\n
- Ziukova M. M. Stanovlennia ta suchasnyi stan bukhhalterskoho balansu \/ M. M. Ziukova \/\/ Naukovi pratsi Kirovohradskoho natsionalnoho tekhnichnoho universytetu. Ekonomichni nauky. \u2013 2015. \u2013 Vyp. 27. \u2013 S. 225\u2013234.<\/li>\n
- Leyishovska O.S. Teorii balansu v istorychnomu rozvytku \/ O.S. Lemishovska \/\/ Visnyk Zaporizkoho natsionalnoho universytetu. Ekonomichni nauky \/ Zaporizkyi natsionalnyi universytet. \u2014 Zaporizhzhia, 2014. \u2014 S. 102\u2013109.<\/li>\n
- Yatsyshyn N. Problemni aspekty pobudovy balansu pidpryiemstva \/ N. Yatsyshyn \/\/ Halytskyi ekonomichnyi visnyk. \u2013 2011. \u2013 \u2116\u00a03(32). \u2013 S. 149\u2013160.<\/li>\n
- Lemishovska O.S. Teorii balansu v istorychnomu rozvytku \/ O.S. Lemishovska \/\/ Visnyk Zaporizkoho natsionalnoho universytetu. \u2013 2014. \u2013 \u2116 4(24). \u2013 S. 102\u2013109.<\/li>\n
- Shurpenkova R. Balans yak osnovne dzherelo informatsii dlia pryiniattia upravlinskykh rishen \/ R. Shurpenkova, I. Demko \/\/ Visnyk Lvivskoho natsionalnoho ahrarnoho universytetu. Ser.: Ekonomika APK. \u2013 2013. \u2013 \u2116 20(1). \u2013 S. 167\u2013173.<\/li>\n
- Pohorielova T. P. Bukhhalterskyi balans: yoho sutnist, istoriia vynyknennia ta tekhnolohiia skladannia \/ T. P. Pohorielova, O.\u00a0R.\u00a0Somina \/\/ Ahrosvit. \u2013 2017. \u2013 \u2116 1\u20132. \u2013 S. 44\u201348.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[8],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/859"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=859"}],"version-history":[{"count":3,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/859\/revisions"}],"predecessor-version":[{"id":3904,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/859\/revisions\/3904"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=859"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=859"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 56-58. \u041d\u043e\u043c\u0435\u0440: \u21162, 2020 (280)<\/strong><\/p>\n