Економічні
науки/7. Облік і аудит
PhD, Associate Professor, Manachynska Yu.
Chernivtsi
Trade and Economic Institute Kiev National Trade and Economic University,
Ukraine
3D-accounts at the actuarial accounting system
Actuarial accounting is a complex dynamic system. This system uses many
specific methods that are not typical for traditional accounting. The
reflection of each business transaction is not appropriate in the
actuarial balance sheet. Therefore, we propose to reflect changes that occur in
operating and financial assets, operational and financial liabilities in the
process of enterprise activity in actuarial accounting.
3D actuarial accounting is a way of grouping operational
and financial assets, operating and financial liabilities and capital of an
enterprise, prospects for changing the performance of a three-dimensional projection
based on a descriptive record method. 3D-accounts of
actuarial accounting are displayed
information of value terms, as in the actuarial statement of financial position
(Balance sheet). We propose to open separate actuarial accounts for each
article of the actuarial balance sheet.
Foreign scientists propose to reflect at the actuarial
balance sheet: operating assets; operating liabilities, and in the actuarial
balance sheet they are offered to record information about: financial assets;
financial liabilities; equity [1].
Actuarial accounts (3D accounts) are designed to reflect
the dynamics and prospects for the growth (reduction) of the business
value of the business. We believe that for this purpose, it is necessary to
calculate the net operating assets, net financial liabilities and capital. 3D-accounts
are called actuarial power accounts. Taking all of this
into account, we can conclude that power bills are accounts that reflect the
potential business forces in the forecast period.
The traditional form of T-account («airplane») is
converted into 3D-format, since it takes the form of a 3D-volumetric
table. The left and right balance of the 3D-account have the traditional
name: debit (from the Latin «debet» – to
guilty) and credit (from the Latin «credit» – to
believe), and the third part is called – excpect (from
the Latin «expectandum»
– to expect).
Consequently, the terms that we have listed serve to denote the sides of
the 3D-account. Each of these parties shows the prospects of changing amounts
for each actuarial strength account. We are the first who offer the form of 3D-accounts.
The 3D-account has the form which is shown on Fig. 1.
Fig.1 The scheme of 3D-actuarial
account
The form of actuarial account is offered by us and it is also
the author's development. The 3D-account can display information about initial balance, turnover,
and final balance. If companies use the actuarial bills they will assess the
prospect of changing the economic potential.
Literature:
1.
Шигаев А.И. Актуарный учет и использование его
данных для управления / А.И. Шигаев; под ред. д-ра экон. наук, проф. В.Б. Ивашкевича. – М. : Магистр :
ИНФРА-М, 2011. – 224 с.