Accounting and Analysis of Transactions with Leased Assets

Annotation to the final qualifying work on the topic "Accounting and analysis of operations with leased OS" Finished student of HSE – NN 4th year student group 12E1 Afanasyev Vlas Final qualifying work consists of three chapters. The first chapter sets the goals, taking into account the objectives and the analysis of operations with leased assets. Also considered normative - legal regulation of accounting and analysis of operations with leased assets. Next it was considered lease classification and operations delivery and acceptance of rent fixed assets under an operating lease and finance lease (leasing). In the second chapter shows the characteristics of the organization of "Santeh-NN" and its accounting policies. The third and final chapter of my final work is devoted to analysis of operations with leased assets in "Santeh-NN", namely the analysis of the structure and dynamics of financial results in the operations with leased assets and analysis of the effectiveness of the operations with leased assets. This work consists of fifty-seven pages and includes three chapters, 18 tables, 10 figures, introduction, conclusion, bibliography and appendices.