Accounting financial accounting. Concept of capital (most important)

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Accounting financial accounting. Concept of capital (most important)

Lecture notes, cheat sheets

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71. CONCEPT OF CAPITAL

Capital, being an economic resource, is a combination of own and borrowed capital necessary for the financial and economic activities of the organization.

Raised capital - these are loans, loans and accounts payable, i.e. liabilities to individuals and legal entities.

Equity - this is capital minus attracted capital (liabilities), which consists of a combination of authorized, additional and reserve capital, retained earnings and other reserves (trust funds and reserves).

Active capital - this is the cost of all property in terms of composition and location, that is, everything that the organization owns as a legally independent person.

Passive Capital - these are the sources of property (active capital) of the organization; consists of equity and borrowed capital.

All concepts presented can be expressed by the following equation:

Assets (economic resources) = Financial liabilities (raised capital) + Own capital.

Sometimes equity acts as residual, because it reflects the totality of funds that remain at the disposal of the organization after the payment of financial obligations.

In this case, the equation looks like this: Equity = Assets - Financial Liabilities.

In international financial reporting standards, capital is considered as a combination of attracted and equity capital.

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