Accounting and Analysis of the Efficiency of Leasing Operations

The purpose of the final qualification work is to summarize all accounting procedures for leasing operations and to analyze the efficiency of the acquisition of property under a leasing agreement. Before the work was done, the following tasks were set: -discriminate the essence of leasing, highlight its types and forms - analyze the regulatory legal regulation affecting the accounting of leasing operations - demonstrate the specifics of accounting for leasing operations with the lessor and the lessee - to study the methods of analyzing the effectiveness of leasing operations - Calculate the effectiveness of leasing in comparison with the loan As a result of the work, the main types of financial leasing, the rules for concluding contracts and the specifics of the leasing services market were singled out, regulatory legal acts regulating the sphere of leasing were analyzed. On the example of the organization of "Carsharing Russia" the features of accounting for leasing operations, examples of depreciation of equipment are demonstrated. In the course of studying the specifics of this enterprise, the advantages and disadvantages of changing the balance-holder of property are highlighted. Also, an analysis was made of the purchase of a car under a financial lease agreement for "Carsharing Russia" in comparison with the acquisition under a loan agreement. The calculations showed that leasing is indeed an effective tool for the purchase of fixed assets. A detailed comparison of leasing services with a loan demonstrates the merits and demerits of each of them, highlighting the features in their comparison.