Економічні науки/7. Облік і аудит

PhD, Associate Professor, Manachynska Yu.

Chernivtsi Trade and Economic Institute Kiev National Trade and Economic University, Ukraine

Innovative approach to the construction of accounts at the three-dimensional accounting system

We looked at the specifics of 3D-accounts in previous research. In our opinion, such accounts should be displayed in the 10th form of the «Actuarial accounts» of the national Plan of accounts which is used in Ukraine. The structure of 3D-accounts should have a three-dimensional format. The 3D-format of the actuarial accounts allows you to see the forecast the changes of economic potential. That is, such accounts give us an opportunity to look into the perspective period, which in addition to recording the facts of past events.

If we want to reflect the promising condition of operating assets and liabilities, financial assets and liabilities, capital and actuarial accounts, we should records the «opening balances» from the traditional T-accounts of assets, the sources of their formation and the sources of their formation at a certain point.

So, an actuarial account consists of two T-accounts at the 3D-projection (fig.1).

Fig.1 Construction of accounts at the three-dimensional

accounting system

Actuarial accounts of operating assets and operating liabilities are active in relation to the Actuarial Balance Sheet, and financial assets and liabilities and equity are passive in relation to the Actuarial Balance Sheet. Accountant reflects the current state of net operating assets and net financial liabilities, and transfers the final balances from traditional T-accounts to 3D accounts, which become the opening balances on actuarial accounts automatically.

The term balance comes from the Italian «saldo» and it means – «calculation [1, p.2]. The balance of the 3D-accounts is based on actuarial calculations.

Actuarial calculations rely to the modeling of the flow receipts and payments taking into account many factors (inflation, interest rate, price dynamics of various securities, etc.). This allows assess the risk of financial activity. The accountant displays actuarial calculations on actuarial accounts. According to the results of actuarial calculations, the increase in the value of an actuarial account is reflected on one side of the 3D-account, and the decrease is opposite (it depending of the type of 3D-account). Accountant calculates the results of debit and credit of 3D-account, which is called a turnover for summarizing information about the increases and decreases of actuarial objects. Turnover on a 3D-account is the amount received on the basis of actuarial calculations for a certain period of time.

A. Shigaev suggests that in addition to traditional accounts we should creates accounts at the system of actuarial accounting and also creates the foresee rules of their use. The scientist proposes to improve the mechanism of accounts in the system of actuarial accounting. Innovations in his researches are the introduction of «updating records» [2, p.61].

Literature:

1. Пилипів Н.І. Рахунки бухгалтерського обліку і подвійний запис / Н.І. Пилипів, Ю.В. Максимів // [Електронний ресурс]. – Режим доступу: http://www.pu.if.ua/depart/Audit/ua/292/

2. 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.