title: ÐÐ¾Ð´Ð¾Ð²Ð°Ñ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ Ð¾ÑÑÑÑÐ½Ð¾ÑÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ: Ð¿Ð¾ÑÑÐ´Ð¾Ðº ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÐµÐµ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«Ð¢ÐÐ-1Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Annual accounting statements of the company: the procedure for compiling and analyzing its main indicators (on the example of JSC TGC-1)
Creators: name: ÐÐ¾ÑÐºÑÐ»Ð¾Ð²Ð°, Ð¡Ð°Ð±Ð¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2022
Subjects: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ Ð±Ð°Ð»Ð°Ð½Ñ
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ
Ð´ÐµÐ½ÐµÐ¶Ð½ÑÐµ Ð¿Ð¾ÑÐ¾ÐºÐ¸
Ð°ÐºÑÐ¸Ð²Ñ
Ð¿Ð°ÑÑÐ¸Ð²Ñ
Ð²Ð°Ð»ÑÑÐ° Ð±Ð°Ð»Ð°Ð½ÑÐ°
ÐºÐ°Ð¿Ð¸ÑÐ°Ð»
Ð¾Ð±ÑÐ·Ð°ÑÐµÐ»ÑÑÑÐ²Ð°
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÑ
Ð»Ð¸ÐºÐ²Ð¸Ð´Ð½Ð¾ÑÑÑ
Ð¿Ð»Ð°ÑÐµÐ¶ÐµÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ð¾ÑÑÑ
ÑÐµÐ½ÑÐ°Ð±ÐµÐ»ÑÐ½Ð¾ÑÑÑ
accounting statements
accounting balance sheet
financial performance
cash flows
assets
liabilities
balance currency
capital
financial capacity
sustainability

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Â«ÐÐ¾Ð´Ð¾Ð²Ð°Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ Ð¾ÑÑÑÑÐ½Ð¾ÑÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ: Ð¿Ð¾ÑÑÐ´Ð¾Ðº ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÐµÐµ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«Ð¢ÐÐ-1Â»)Â». ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¸ Ð¼ÐµÑÐ¾Ð´Ð¾Ð»Ð¾Ð³Ð¸ÑÐµÑÐºÐ¸Ñ Ð°ÑÐ¿ÐµÐºÑÐ¾Ð² ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¸ Ð¸Ñ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ð¼Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð² Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: -Ð¾Ð¿Ð¸ÑÐ°Ð½Ð¸Ðµ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¸ Ð¼ÐµÑÐ¾Ð´Ð¾Ð»Ð¾Ð³Ð¸ÑÐµÑÐºÐ¸Ñ Ð¾ÑÐ½Ð¾Ð² ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸; -Ð¾Ð¿Ð¸ÑÐ°Ð½Ð¸Ðµ Ð¿Ð¾ÑÑÐ´ÐºÐ° ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ (Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð±Ð°Ð»Ð°Ð½ÑÐ° Ð¸ Ð¾ÑÑÐµÑÐ° Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ°Ñ) Ð² ÐÐÐ Â«Ð¢ÐÐ-1Â»; -Ð°Ð½Ð°Ð»Ð¸Ð· Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ Â«Ð¢ÐÐ-1Â» Ð·Ð° 2020 Ð³Ð¾Ð´; -ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ð¹ Ð¿Ð¾ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐ¼Ð¸ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÑÐ¼Ð¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ Â«Ð¢ÐÐ-1Â» Ð¸ Ð¾ÑÐµÐ½ÐºÐ° Ð¸Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸. ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐ»ÑÑ Ð¿Ð¾ÑÑÐ´Ð¾Ðº ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¸ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ðµ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ðµ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ Â«Ð¢ÐÐ-1Â». Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð¿Ð¾ Ð´Ð°Ð½Ð½ÑÐ¼ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ Â«Ð¢ÐÐ-1Â» Ð±ÑÐ»Ð¸ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ñ Ð´Ð¸Ð½Ð°Ð¼Ð¸ÐºÐ° Ð¸ ÑÑÑÑÐºÑÑÑÐ° Ð°ÐºÑÐ¸Ð²Ð° Ð¸ Ð¿Ð°ÑÑÐ¸Ð²Ð° Ð±Ð°Ð»Ð°Ð½ÑÐ°, Ð´Ð¸Ð½Ð°Ð¼Ð¸ÐºÐ° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð², Ð´Ð¸Ð½Ð°Ð¼Ð¸ÐºÐ° Ð¸ ÑÑÑÑÐºÑÑÑÐ° Ð´ÐµÐ½ÐµÐ¶Ð½ÑÑ Ð¿Ð¾ÑÐ¾ÐºÐ¾Ð², Ð´Ð¸Ð½Ð°Ð¼Ð¸ÐºÐ° Ð¸ ÑÑÑÑÐºÑÑÑÐ° ÑÐ¾Ð±ÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð°, Ð° ÑÐ°ÐºÐ¶Ðµ Ð´Ð°Ð½Ð° Ð¾ÑÐµÐ½ÐºÐ° Ð»Ð¸ÐºÐ²Ð¸Ð´Ð½Ð¾ÑÑÐ¸ Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÐ¸, Ð´ÐµÐ»Ð¾Ð²Ð¾Ð¹ Ð°ÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ (Ð¾Ð±Ð¾ÑÐ°ÑÐ¸Ð²Ð°ÐµÐ¼Ð¾ÑÑÐ¸) Ð¸ ÑÐµÐ½ÑÐ°Ð±ÐµÐ»ÑÐ½Ð¾ÑÑÐ¸. Ð ÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ Â«Ð¢ÐÐ-1Â» Ð½Ð°ÑÐ»Ð¸ ÑÐ²Ð¾Ðµ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ðµ Ð² ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð¸ Ð² Ð¿ÑÐ¾Ð³Ð½Ð¾Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ð¸ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ (Ð¿ÑÐ¾Ð³Ð½Ð¾Ð·Ð½ÑÐ¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ Ð±Ð°Ð»Ð°Ð½Ñ)
description: Theme of the final qualifying work: Â«Annual accounting statements of the company: the procedure for compiling and analyzing its main indicators (on the example of JSC TGC-1)Â». This work is devoted to the study of theoretical and methodological aspects of the preparation and analysis of financial statements and their practical application in the activities of a commercial organization. Tasks that were solved in the course of the study: -description of the theoretical and methodological foundations for the formation and analysis of the organization's financial statements; -description of the procedure for the formation of indicators of accounting financial statements (balance sheet and statement of financial results) in PJSC "TGC-1"; -analysis of the main indicators of the financial statements of PJSC "TGC-1" for 2020; -development of proposals for the management of the main performance indicators of PJSC "TGC-1" and assessment of their economic efficiency. The subject of the research was the procedure for the preparation and practical application of the analysis using the financial statements of PJSC "TGC-1". As a result, according to the reporting data of PJSC "TGC-1", the dynamics and structure of assets and liabilities of the balance sheet, dynamics of financial results, dynamics and structure of cash flows, dynamics and structure of equity capital were analyzed, as well as an assessment of liquidity and financial stability, business activity (turnover ) and profitability. The results of the analysis of the statements of PJSC "TGC-1" have found their application in the development of measures for the management of the company's accounts receivable and in forecasting the indicators of the company's reporting (forecast balance sheet)