FEATURES OF ACCOUNTING OF SOME FINANCIAL INSTRUMENTS OF LENDING ENTERPRISES

The purpose of the article is to highlight the peculiarities of accounting of some financial instruments for lending to commercial enterprises, in particular overdraft. The theoretical and methodological basis of the research is a dialectical method of scientific knowledge and a systematic approach to the separation of the features of accounting of some financial instruments of crediting trade enterprises, in particular overdraft. The method of analysis is used to compare existing approaches to reflecting overdraft information in accounting. The method of cognition of a research object is based on systematic and synergetic approaches, according to which features of the accounting of some financial instruments of crediting trade enterprises are considered inextricably linked with the provision of the management system with correct, reliable, complete and unbiased information on the use of overdraft. In the course of this scientific research the features of accounting of some financial instruments of crediting of trade enterprises are highlighted, in particular, the reflection of overdraft in accounting accounts taking into account two approaches. It is proved that the second approach to displaying overdraft accounts using subaccount 601 “Short-term bank loans in national currency” is false, and therefore it is recommended to use the first approach to accounting overdraft on accounting accounts without using the above subaccount. The scientific value of the study is to further develop the presentation of information about financial lending instruments, in particular, overdraft in accounting accounts. The practical value of this study is to substantiate the approaches to displaying information about overdraft in accounting accounts of trading companies. Social value is manifested in informing and familiarizing all interested persons with the disclosure of information about overdraft in accounting accounts.