Accounting, Tax Accounting and Analysis of Capital Investments of Commercial Organizations

The graduate qualification work contains the study of the system of the accounting, taxation and analysis of capital investments of the aircraft manufacturing enterprise PJSC «Vzlet». The paper consists of the introduction, three chapters, conclusion, the list of literature sources and applications. The purpose of the work is to study the form of the accounting, tax accounting and the development of the method for analyzing capital investments by the example of the research organization. The methodological base of this work consists of normative legal acts, special literature, domestic and foreign scientific articles in the field of the accounting, tax accounting and analysis of capital investments of commercial organizations. Such research methods as comparative analysis, modeling, scenario analysis, lexicographic method, the «displaced ideal» method and the «Monte Carlo» method were used in this paper. In the first chapter of the work, the goals, tasks of the accounting, tax accounting and analysis of capital investments of commercial organizations were defined; the regulation of the accounting and tax accounting of capital investments was systematized; the author's algorithm of the analysis was developed on the basis of the studied special literature on the analysis of capital investments of commercial organizations. In the second chapter, the organizational structure and features of PJSC «Vzlet» were considered. In the third chapter, the approbation of the analysis algorithm was made using the example of the capital investment of PJSC «Vzlet» in the turning equipment, and practical recommendations for improving the accounting, tax accounting and analysis of the research enterprise were developed.