A m finance study guide. Finance, money circulation and credit. Tutorial. Securities portfolio

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List of articles: "Section: Textbooks in Finance"

    2nd ed., revised. and additional - M.: 2012. - 703 p. The textbook reveals the essence and procedure for the functioning of the financial and credit system of the state, describes the typical structure of regional and municipal financial authorities, set out ... St. Petersburg: Information Center "Intermedia", 2014. - 208 p. The textbook reveals the basic concepts, essence and content financial relations. Based on Russian and foreign material, financial relations, financial systems, the content of the main state ones are described ... M .: 2008. - 160 p. The lecture notes meet the requirements of the State Educational Standard for Higher vocational education. Accessibility and brevity of presentation make it possible to quickly and easily obtain basic knowledge on the subject, prepare and ... 2nd ed., Revised. and additional - M .: Infra-M, 2007. - 360 p. In the textbook, state and municipal finances are considered as an element of the financial and credit system. Their features and role are revealed, such… 2nd ed., revised. and additional - M.: RAGS, 2007. - 640 p. The textbook outlines theoretical, methodological and practical issues, including new trends in the development of state and municipal finance, enterprise finance ... M .: 2009. - 546 p. Presented educational material the modular principle is used. The basic module and complementary, goal-oriented modules of particular practical importance, module laboratories, have been identified. The basic (theoretical) module considers ... M .: Finance and Statistics, 2007. - 256 p. Tasks are included in the main sections of financial mathematics: payment flows, credit calculations, analysis investment projects, estimates of courses and profitability valuable papers, measurement of financial ... M .: 2010. - 768 p. The tutorial provides a detailed economic interpretation of the basic concepts used in applied finance, accounting and analysis in the context of international standards financial statements, domestic regulators, international ... St. Petersburg: 2008. - 272 p. The first textbook in Russia on the updated discipline "Corporate Finance" (previously called "Finance of Enterprises"), written taking into account recent changes standard and designed for a two-level system ... St. Petersburg: 2011. - 592 p. The textbook contains material on the theory of corporate finance and financial management in enterprises, set out in accordance with state of the art their development and the requirements of economic reality. ... M .: 2008. - 224 p. The content of this manual is detailed description methods, tools, sources and forms of financing. The main objective of the course is to gain knowledge on attracting financial resources for any ... 3rd ed., Revised. and additional - M .: Finance and statistics, 2005. - 576 p. The world experience, theoretical and practical aspects international monetary and financial relations in the context of the globalization of the economy ... M.: Ostozhye, 2000. - 267 p. The manual outlines the main methods of financial calculations that are the subject of financial mathematics. To understand these methods, it is enough to have knowledge in the volume of mathematics of the senior classes of the secondary ... 2nd Russian. ed. (translated from the 7th international ed.) - M .: 2008. - 1008 p. Before you is a generally recognized and appreciated by experts textbook on the theory and practice of finance in modern economy: here ... 2nd ed. - M.: 2012. - 204 p. Tutorial is an educational and methodological complex, including lecture material, assignments for independent work, subject term papers and abstracts, questions and tasks for ... M .: Finance and statistics, 2004. - 352 p. In the collection, tasks are selected and methodically distributed, the content of which covers all sections of the program of the course "Financial Investments" for economic higher educational institutions and ... M .: 2011. - 510 p. The essence of the finance of enterprises is revealed, their feature, role and place in the financial management system in the state are shown, the financial relations of enterprises, their management systems of monetary funds are disclosed ... Per. with him. - St. Petersburg: Peter, 2001. - 320 p. You are holding in your hands a collection of problems and solutions to the textbook of the famous German scientist Lutz Kruschwitz `Financing and investments`. In the collection ... M .: 2002. - 624 p. Questions of classical financial mathematics are considered. Described mathematical methods financing operations, schemes of these models. Two main, most often used in practice, simple and complex schemes are given ... Tambov: TSTU, 2009. - 80 p. Considered: the basics of construction and operation financial system; critical factors formation of the banking and credit system, directions and conditions for its development; factors of successful improvement of the stock market; essence and ... M .: 2006. - 320 p. This textbook consists of diagrams and tables, which in a visual and easy to understand form represent all the topics of the course "Finance" - the base in the system ... M .: 2008. - 80 p. All the main topics of the lecture course "Finance" are presented. Consistently considered general theory finance, the principles of organizing the finances of economic entities in various fields of activity, state and municipal finances. ... M .: GrossMedia, 2005. - 256 p. This book teaches you to understand and speak the language of numbers - financial reports, budgets, formulas. The success of a modern leader and manager depends on how well ... M .: 2005. - 104 p. (Series "Course of Lectures") The textbook "Finance and Credit" was prepared in accordance with the program of the course "Finance and Credit", intended for students studying in the specialties "Organization Management", ... 6th ed., Revised. and additional - M.: 2011. - 576 p. The textbook, consisting of four sections, consistently outlines the essence of finance and its management, the financial system of Russia, state and municipal ... M .: EAOI, 2008. - 371 p. The course "Finance and Credit" is provided for by the state general educational standard of higher professional education for the training of specialists in the specialty "Finance and Credit". Finance and credit are part of the market ... M .: Finance and statistics, 2005. - 512 p. The textbook was written in accordance with the requirements of the State Educational Standard in the specialty "Finance and Credit" by teachers State University management. A complex of financial and credit ... M .: 2009. - 408 p. The textbook highlights the basic concepts that characterize finance, financial policy, financial resources and the market, its tasks and functions, types of operations performed. The issues of budgetary relations, budgetary ... M .: RIOR, 2006. - 288 p. In the course of lectures in a concise and accessible form, all the main issues provided for by the state educational standard and curriculum in the discipline "FINANCE AND CREDIT". ... M .: 2009. - 240 p. The manual provides the basic concepts and definitions in the field of finance organizations (enterprises). In the practical plane, topical issues of the organization of finance at the enterprise, the formation of financial ... 3rd ed., Revised. and additional - M.: KNORUS, 2007. - 608 p. Written in accordance with the State Educational Standard, approved by the Ministry of Education and Science of the Russian Federation. On the basis of Russian legislative and ... M .: TK Velby, Prospekt, 2006. - 352 p. The textbook is written in accordance with the requirements of the state educational standard in the specialty "Finance and Credit" and covers the main sections of the standard training course "Financial ... M .: 2008. - 575 p. The textbook has been prepared in accordance with the state general educational standard of higher professional education and covers its main sections. It details the content and principles of the organization of finance ... 4th ed., Revised. and additional - M .: Unity-Dana, 2007. - 383 p. The fourth edition of the textbook (previous editions of UNITI, 1998, 2001, 2004) has been substantially revised and supplemented in accordance with the latest changes ... M .: EAOI, 2008. - 311 p. The course "Finance of enterprises" is provided for by the state general educational standard of higher professional education for the training of specialists in the specialty "Finance and Credit". Enterprise finance is an important area of ​​financial relations… 3rd ed. - St. Petersburg: 2010. - 208 p. The proposed manual has been prepared in accordance with the curriculum of the course "Enterprise Finance" and covers the main range of issues studied by students of various economic specialties. This is… 6th ed., revised. and additional — M.: Dashkov i K, 2006. — 712 p. This textbook reveals the features of organizing the finances of enterprises of the main organizational and legal forms, as well as their relationship with ... M .: Infra-M, 2003. - 302 p. The textbook discusses the theoretical and practical problems of the functioning of finance, taking into account what is happening in Russian Federation economic changes at the macro and micro levels. Designed for students ... M .: 2006. - 543 p. The course "Finance, monetary circulation and credit" is one of the basic courses in the preparation of specialists in the field of finance. The textbook was prepared by the Department of Finance of the St. Petersburg State University of Economics and ... St. Petersburg: 2012. - 320 p. The training manual outlines the basics of organizing financial activities at the level of the state and economic entity (enterprise, organization). Updated information with reference to electronic resources about ... 2nd ed. - M .: Unity-Dana, 2002. - 512 p. The textbook discusses the most important components of the financial and credit system in Russia. The first section reveals the essence and functions of money, monetary circulation and monetary ... lane. from English. - Publishing house: Williams, 2007. - 592 p. This book is a basic textbook on the course of finance, which is studied in the first year of the institute in the preparation of specialists in the MBA program. ... M .: 2009. - 169 p. The direct passing of an exam or test in any academic discipline is always preceded by a short period when the student must concentrate, systematize his knowledge. In computer language, he must ... M .: 2008. - 160 p. The abstract of lectures complies with the requirements of the State Educational Standard of Higher Professional Education. Accessibility and brevity of presentation make it possible to quickly and easily obtain basic knowledge on the subject, prepare and ... M .: 2012. - 320 p. The manual is a complex theoretical foundations, blitz questions, tasks and tests. Finance content. Russian and foreign interpretation of the content of finance. The lessons of modern economic crisis. Financial system: methodological ... 2nd ed. - M.: INFRA-M, 2004. - 543 p. The textbook reveals the topics of the course "Finance", provided for by the state general educational standard of higher professional education. The general theoretical problems of finance, as well as practical ones, are considered in detail ... 10th ed. - M.: 2012. - 528 p. The textbook consistently outlines the essence of finance and its management, the financial system of Russia, state and municipal finance, the fundamentals of the functioning of the finance of enterprises and organizations, ... 2nd ed., Revised. and additional - M.: 2012. - 496 p. M.: 2004. - 504 p. The textbook was prepared by the staff of the Finance Department of the Financial Academy under the Government of the Russian Federation. In the second edition ... 2nd ed., Revised. and additional - M .: Velby, Prospekt, 2007. - 640 p. The textbook is written in accordance with the requirements of the State Educational Standard in the specialty `Finance and Credit` and covers the main ... 4th ed., Revised. and additional - M.: Finance and statistics, 2005. - 384 p. Along with highlighting the essence and functions of finance at the level of the Russian state, the problems of financial management enterprises.… 3rd ed., revised. and additional - M .: Unity-Dana, 2008. - 703 p. The textbook gives an aggregate necessary knowledge as a whole academic discipline higher professional education in the specialty "Finance and Credit". Are considered ... M .: 2004. - 504 p. The textbook reveals the content of finance, their role in ensuring economic growth and implementation of social policy. Special attention is given to a new understanding of the theory and practice of managing public…

Year of issue : 2005

Genre : Finance, credit

Publisher:"Finance and statistics"

Format : PDF

Quality : Scanned pages

Number of pages: 512

Description : The textbook "Finance and Credit" was prepared by a team of teachers from the Department of "Finance, Money Circulation and Credit" of the State University of Management.
The need to write this tutorial is due new specialty"Finance and credit", according to which the department trains future specialists.
The role of financial and credit levers of management with the improvement of market relations and fundamental changes in the Russian economy is growing sharply.
Finance and credit, as economic, monetary relations, organically participate in the mechanism of regulation of the economic process. With the development of entrepreneurship, privatization, the competitiveness of enterprises, organizations, joint-stock companies, it is necessary to study the theory and practice of the functioning of finance and credit, to be able to manage financial and credit resources.

The textbook "Finance and Credit" was written in accordance with the requirements of the State Educational Standard in the specialty "Finance and Credit" by teachers of the State University of Management. The complex of financial and credit management levers is considered both at the macro and micro levels. Financial and credit problems are presented in terms of modern stage development of Russia, taking into account latest decisions Government of the Russian Federation, Budget and Tax Codes of the Russian Federation. The actual digital material is given, examples and calculations are given.
For students, graduate students and teachers of economic universities, as well as for employees of financial and economic services of enterprises and organizations.

FINANCE
Chapter 1. Finance of the Russian Federation
1.1. Essence and functions of finance
1.2. Financial system Control questions
Chapter 2 Budget of the Russian Federation
2.1. Economic content and the role of the budget
2.2. Budget revenues
2.3. Budget expenditures
Chapter 3 Target budget and off-budget funds
3.1. Target budget funds
3.2. Extrabudgetary funds
Chapter 4 Organization of insurance
4.1. Insurance as an economic category
4.2. Fundamentals of organizing insurance relations
4.3. Classification and characteristics of insurance services Control questions
Chapter 5 financial management of the organization and its financial condition
5.1. The essence and organization of enterprise finance
5.2. Management of the financial condition of an enterprise, organization
Chapter 6 Income, costs and profit of the organization (enterprise)
6.1. Revenue from product sales
6.2. Production costs, their structure and classification
6.3. Profit and profitability
6.4. Planning and forecasting profits in a market economy
6.5. Profit distribution
Chapter 7 Organization taxation
7.1. Fundamentals of the taxation system in the Russian Federation
7.2. federal taxes
7.3. Regional and local taxes
7.4. Features of taxation of small enterprises
Chapter 8 Investment activities of organizations and financing of non-current assets
8.1. Investment activities of enterprises carried out in the form of capital investments
8.2. Sources of financing of capital investments
8.3. Composition of non-current assets of enterprises and economic organizations
Chapter 9 Working capital management
9.1. Purpose, purpose and structure working capital
9.2. Inventory management
9.3. Accounts receivable and cash management
9.4. Sources of working capital formation
9.5. Evaluation of the effectiveness of the use of working capital
Chapter 10 financial planning and analysis of the financial activities of the organization
10.1. Essence and purpose of financial planning
10.2. Models of the financial planning process
10.3. Analysis of financial activity as a tool for managing financial planning
10.4. Financial strategy and its role in managing financial planning
Chapter 11 State financial control
Organization of state financial control
Types and forms of state financial control
Bodies of state financial control
CREDIT AND THE SECURITIES BOOM

Chapter 12 Credit and credit relations
12.1. Essence and functions of credit
12.2. Basic forms of credit
12.3. Organization of short-term lending
Chapter 13 Banking system Russian Federation
Role of the Central Bank of the Russian Federation
Savings Bank of the Russian Federation
13.3. Commercial banks
Chapter 14. Operations of banks
14.1. Active and passive operations
14.2. Credit operations - the basis of the credit policy of banks
14.3. Non-traditional operations of commercial banks
14.4. Investment activities of commercial banks
14.5. Settlement operations of banks
Chapter 15 Cashless payments
15.1. Organizational bases of non-cash payment turnover
15.2. Domestic forms of cashless payments
15.3. Settlements for export-import transactions
Chapter 16 Securities market and stock exchange
16.1. Essence and types of securities
16.2. The securities market and its participants
16.3. Stock Exchange. Operations with securities
Chapter 17 Financial and credit mechanism of currency relations
17.1. Capital management of enterprises engaged in export-import operations
17.2. Features of the organization of settlements in the execution of foreign exchange transactions
17.3. Financial and banking control of currency relations
Literature

4th ed., revised. and additional - M.: 2005. - 384 p.

Along with the coverage of the essence and functions of finance at the level of the Russian state, the problems of financial management of enterprises are revealed. The role of profit, working capital, investment activity of enterprises in the course of deepening economic reforms in Russia is considered. Modern business conditions have necessitated the allocation into special sections of the problems of financial analysis and financial strategy, as well as the financial and economic activities of financial and industrial groups (3rd edition - 1998).

For students of higher educational institutions, graduate students studying in the specialty "Finance and Credit", students of advanced training faculties, as well as scientific and practical workers.

Format: doc

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TABLE OF CONTENTS
1 . ESSENCE AND FUNCTIONS OF FINANCE OF THE RUSSIAN FEDERATION ....... 3
1.1. Stages of development of finance in Russia .............................. 3
1.2. Functions of Finance .................................................................. ... 15
Control questions................................................ ... 22
2. FINANCIAL SYSTEM............................................... 23
2.1. Formation of the financial system.............................. 23
2.2. Budget and budgetary device....................................... 31
2.3. Extra-budgetary funds............................................... 43
2.4. Organization, functions and types of insurance ............................. 64
2.5. The stock market as part of the financial system .......... 79
Control questions................................................ .... 83
3. MANAGEMENT OF PUBLIC DEBT ...... 84
3.1. Essence and meaning of public debt....................... 84
3.2. Government securities "as a tool for managing public debt .......... 89
3.3. Characteristic certain types government securities.............................................. 95
Control questions................................................ ... 104
4. FINANCE OF ENTERPRISES .............................................. 105
4.1. Financial relations of enterprises ....................... 105
4.2. Cash funds of enterprises ............................................... 108
4.3. Flow control Money................. 116
Control questions................................................ .. 121
5 PROFIT OF THE ENTERPRISE. ITS PLANNING AND DISTRIBUTION....................................... 122
5.1. The role of profit in the conditions of entrepreneurship development .............................................. 122
5.2. Factors affecting the amount of profit .............................. 127
5.3. The composition of the gross profit of the enterprise .................... 135
5.4. Determination of planned profit - the starting point of entrepreneurial activity .. 141
5.5. Distribution of profits in the conditions of the modern taxation system .............................................. 153
5.6. The value of net profit remaining at the disposal of the enterprise .............................................. 157
Control questions................................................ .159
6 TAXATION OF ENTERPRISES .................................. 160
6.1. The taxation system in the Russian Federation, ... 160
6.2. Socio-economic essence of taxes....................... 166
6.3. Value Added Tax...................................... 168
6.4. Excises ................................................. ........... 180
6.5. Corporate Income Tax .............................................. 183
6.6. Tax on the property of enterprises of the Russian Federation .............................................. ................... 191
6.7. Other taxes paid by enterprises ...................... 196
6.8. Simplified system of taxation of small businesses .............................................................. 199
Security questions.............................................. 203
7 FINANCIAL PROBLEMS OF THE FORMATION AND USE OF WORKING ASSETS OF ENTERPRISES.. 205
7.1. Economic entity working capital enterprises ................................................. .............. 205
7.2. Organization of working capital of enterprises .......... 209
7.3. Determining the needs of enterprises in working capital .............................................................. ................. 214
7.4. Sources of formation of working capital ........... 223
7.5. Efficiency in the use of working capital..... 227
Control questions................................................ .231
8 INVESTMENT POLICY OF ENTERPRISES .............................................................. ...... 233
8.1. Implementation principles investment activity................................................................... 233
8.2. Sources and methods of investment".................................. 239
8.3. The role of a business plan in the evaluation of investment projects .............................................. .................... 248
Security Questions.................................................... 256
9. FINANCIAL ASPECT OF PREPARATION OF A BUSINESS PLAN .............................................. .........................257
9.1. The concept of a business plan, its scope and conditions for development ................257
9.2. Financial aspects of the development of sections of the business plan of the enterprise .................................................... ........263
Security Questions................................................... 275
10. FINANCIAL PROBLEMS AND INCONVENTIONS (BANKRUPTCY) OF ENTERPRISES .............................................. 276
10.1. Financial reasons for the emergence and indicators of insolvency of enterprises .................................... 276
10.2. Directions for the financial recovery of the enterprise ....................................................... ............288
Security questions ........................,.................................. 293
11. FINANCIAL ANALYSIS AND FINANCIAL STRATEGY OF THE ENTERPRISE .................................................................294
11.1. The financial analysis at the enterprise............. 294
11.2. Financial strategy of the enterprise .........................321
Control questions................................................ 329
12 PECULIARITIES OF THE FINANCE OF A JOINT STOCK COMPANY .............................................................. ..............331
12.1. Principles of creation and activity joint-stock company, the role of finance ............................... 331
12.2. Capital, profit and funds of a joint-stock company .............................................. ..............335
12.3. Securities of a joint-stock company...............................340
12.4. Register of shareholders of a joint-stock company.......................352
12.5. Financial questions reorganization and liquidation of a joint-stock company.......................................................355
Security questions..............................................360
13. FINANCIAL AND INDUSTRIAL GROUPS..........361
13.1. The economic content of the creation of financial and industrial groups in Russia .............................................361
13.2. Development priorities and governmental support financial and industrial groups ........................ 369
13.3. Financial and economic aspects of FIG activity .............................................................. .......................371
Security Questions..............................................376
Literature................................................. ...............................377

Litovskikh A.M., Shevchenko I.K.
Finance, money circulation and credit
Tutorial. Taganrog: Publishing House of TRTU, 2003.

This manual presents the basics of financial relations, the mechanisms of money circulation and the system of credit services formed in the financial space of Russia.

The manual contains generalized theoretical and practical knowledge on the study of the practice of financial relations in Russia and is designed for students of all forms of education.

This manual is an electronic version of the book:
Litovskikh A.M., Shevchenko I.K.. Finance, money circulation and credit. Tutorial. Taganrog: Izd-vo TRTU, 2003. 135 p.

(C) Taganrog State
Radiotechnical University, 2003.
(C) Litovskikh A.M., Shevchenko I.K., 2003.

Introduction

The textbook "Finance, monetary circulation and credit" is a course of lectures on the analysis of the Russian model of financial and monetary relations, read by the authors at TSURE.

The course "Finance, monetary circulation and credit" is the main one in the cycle of financial disciplines taught to students of the specialties "Management" and "Economics and enterprise management".

In the course "Finance, monetary circulation and credit" students will get an idea about public finance and the budgetary policy of the state, about the segments of the financial market:

Loan capital market;
- stocks and bods market;
- the structure of the credit system and off-budget funds.

The main attention is paid to revealing the essence of the modern monetary and foreign exchange policy of Russia.

The study of the modern monetary model and financial relations in Russia will help managers to correctly navigate in the modern, economic policy to make decisions adequate to the economic situation in the country.

Bibliographic list

The course "Finance of enterprises" is one of the central among special disciplines financial specialties and specializations of higher educational institutions. This textbook is written in accordance with the course program, which includes lectures, practical lessons, the implementation by students of the course project, passing the test and exam.

The peculiarity of this course is what it unites, links other financial disciplines into a single whole. Therefore, it is so important that every financier knows at least the basics of business finance.

The purpose of the textbook is to reveal the essence of enterprise finance, to show their role and place in financial science, consider the essence of financial relations, cash funds and cash flows. Currently, the finances of enterprises are affected by serious problems that exist in the Russian economy. The tutorial shows most of these problems and their Negative influence for financial relationships.

Section I. Essence and organization of enterprise finance

Chapter 1. ESSENCE OF FINANCE OF ENTERPRISES

Chapter 2. CASH FUNDS OF THE ENTERPRISE AND THE FINANCIAL STRUCTURE OF CAPITAL. FINANCIAL LEVER

Chapter 3. CASH FLOW MANAGEMENT

Chapter 4. FEATURES OF FINANCE OF VARIOUS FORMS OF COMMERCIAL ORGANIZATIONS

Section II. Management of the financial condition of enterprises

Chapter 5. MANAGEMENT OF WORKING ASSETS OF ENTERPRISES

Chapter 6. MANAGEMENT OF ACCOUNTS RECEIVABLE

Chapter 7. NON-CURRENT ASSETS AND DEPOSIT POLICY

7.4. Depreciation policy of enterprises

Chapter 8. INVESTMENT POLICY OF ENTERPRISES

Chapter 9. FINANCIAL INVESTMENTS OF ENTERPRISES

9.3. Securities portfolio

Chapter 10. FINANCIAL INsolvency, Bankruptcy of Enterprises

Section III. FINANCIAL PERFORMANCE RESULTS OF ENTERPRISES

Chapter 11. INCOME AND EXPENSES OF ENTERPRISES

Chapter 12. MARGIN METHOD AND ANALYSIS. BREAK EVEN

Chapter 13

Chapter 14. DIVIDEND POLICY OF A JOINT STOCK COMPANY

Section IV. Relationships of enterprises with banks tttn

Chapter 16

Chapter 17. BORROWED FACILITIES OF ENTERPRISES

Chapter 18. LEASING AS A KIND OF INVESTMENT ACTIVITY

Section V. Financial planning of enterprises

Chapter 19. FINANCIAL PLANNING. BUDGETING