Capital as an economic category. Elements of capital as accounting objects

Abstract

Subject. This article examines the category of Capital in its various manifestations, the classification of its types, and the characteristics of capital components as accounting objects. Objectives. The article aims to assess the meaning and role of the category of Capital in economic, financial and accounting aspects, substantiate the importance of understanding the content of capital elements as accounting objects in order to improve the quality of accounting and information support of the organization's management system. Methods. For the study, we used the methods of information retrieval, simulation of situations, analysis and synthesis. Results. Based on the study and generalization of historical and modern approaches to substantiating the category of Capital, the article describes the multifaceted nature of this category, evaluates the content of individual elements of capital, and offers recommendations for the classification of capital in its various manifestations in order to form information in the accounting system and accounting (financial) statements. Conclusions and Relevance. The application of the research results in the educational process and practical activities will contribute to the most thorough and deep understanding of the category of Capital, its complexity and versatility. This can help reflect information on capital in accounting (financial) statements in a more correct way, assess the amount of capital and calculate indicators related to it when analyzing the economic activities of economic entities. All this together will affect the quality of management decisions of the organization's management system. The research materials can be used for the study and teaching of accounting disciplines, as well as in the practical activities of specialists in the field of accounting and finance.