PROBLEMS AND WAYS OF DEVELOPMENT OF ACCOUNTING OF REDEMPTION FUND AS A SOURCE OF INVESTMENT FINANCING
The issues concerning the reflection in accounting of transactions on accounting of redemption fund as a source of investment financing are considered. Problems which arise in accounting of redemption fund as a source of investment financing are revealed. Methodology of accounting of operations on creation and use of redemption funds is proposed, which allows to consider information at any moment about the size of the redemption fund on the sum of balance of the analytical accounts “Authorized capital in a redemption fund” and “The additional capital in damped assets” opened to the accounts 80 “Authorized capital” and 83 “Additional capital”. The given methodology will allow to set the interconnection between funds and sources of their formation, which will allow to make analysis and define the structure of the sources of funds of an organization, which can be directed to investment financing.