THE RELATIONSHIP OF THE BALANCE SHEET WITH BUSINESS OPERATIONS

The article says that accounting is a source of information system that provides detailed information about the financial and economic activities of an organization to internal and external users, as well as the relationship of the balance sheet with business operations. The balance sheet compiled by the enterprise at the time of its creation is called the introductory balance sheet. The study and recognition of accounting in general make it possible to make important management decisions at the enterprise. Economic resources and operations of their sources are reflected in the accounting accounts in a relationship and continuously and in a certain system.

The article discusses the theoretical aspects of the balance sheet, which is understood as a system that creates an information base in the management of economic activity – it is common to all economic formations. In this study, the authors, based on the analysis of the literature review and theoretical foundations, highlight that several business operations can be performed at an enterprise during each calendar working day and all these operations affect the capital of the organization to one degree or another, further reflected in the balance sheet.

The general rules and regulations of the accounting system are established by regulatory documents, and the balance sheet is a complex model consisting of several components.

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