The expediency and methodology of enterpise profits, expenses and financial results from transactions with capital investments

According to the normative documents for the organizing and conducting of accounting
in the Ukrainian enterprises, it is provided that accounting of profits, expenses and financial
results should be carried out by certain types of economic activities (operational, financial and
investment activity). But there is no methodology recommended for the activities of capital
investment. In this connection, the articles describes the necessity of establishment on the
enterprises the systematic financial accounting of profits, expenses and financial results from

Futurology of accounting

Reveals the importance of information sources for economic management in the
conditions of post-industrial economy, its task is to provide a wide range of involved parties. It
is argued that the accounting system does not provide for the formation of a database of
relevant financial and economic transactions engaged subjects of informational knowledge
economy, not provide figures forming all kinds of statements. We prove that the accounting
system makes it impossible to obtain the information necessary for strategic management