inconvertible assets

In the modern terms of menage an engineer is basis of economy of any state and playsa
decision role creation of materially-technological base of economy. Producing capital goods for
different industries of national economy, engineer provides complex mechanization and
computer-aided manufacturing for different industries of national economy, engineer provides
complex mechanization and computer-aided manufacturing, carrying out an important role
the same in the acceleration of scientific and technical progress.

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