Accounting policies of the enterprise is one of the main aspects of internal accounting activities. A well-built accounting system, in the presence of a qualified team of professionals, can greatly facilitate the process of managing a large production enterprise. Accounting for investments in non-current assets is a kind of analysis of non-current assets of the enterprise. Any kind of investment is subject to much discussion. In a general sense, non-current assets represent the organization’s own funds, which are withdrawn from internal turnover, but are reflected in the balance sheet. Non-current assets in the balance sheet are considered to be of secondary importance, since these material resources are not involved in the work of the enterprise. This type of assets includes periodically withdrawn parts of working capital, the share of abstract material and financial resources, as well as fixed assets that are transferred to the use of separate structural units and divisions of the company. Accounting for investments in non-current assets is also the subject of a thorough analysis of the organization’s activities in relation to its financial component.
Thus, account 08, entitled "Investments in non-current assets", is used for the most part to reduce information about the costs of the enterprise to the objects, which are then accepted for accounting as fixed assets. These funds include various nature management objects and land plots. In addition to total, additional subaccounts related to specific types of activity can be opened for account 08, for example, the construction or acquisition of objects related to fixed assets, the acquisition of certain intangible assets, the implementation of scientific research and experimental design work. So on the sub-account associated with the acquisition of land, reflected the cost of their purchase. On the sub-account "Construction of facilities with respect to fixed assets" the costs are combined in relation to the construction of structures and buildings, installation works on equipment and other expenses according to the estimated documentation. It should be noted that the main attention is drawn to subaccount 08-4, which is associated with the acquisition of fixed assets. This subaccount keeps track of acquired equipment to ensure current operations, machines and other tools, equipment and some objects related to fixed assets that do not require installation work. The acquisition of production machines, as a rule, is a massive investment.
Accounting for investments in non-current assets at each enterprise uses its own methods for collecting information on individual production components (these include production sites, areas and workshops). The quality of accounting for non-current assets depends on the reliability of the information received and on the speed of its collection. In this case, it is possible to operate with the amount of funds, which without special damage to the main activity, it is advisable to withdraw from the turnover of the enterprise. Accounting for investments in non-current assets, like other types of accounting, has its own characteristic features. Naturally, without the availability of accurate data, it is impossible to keep a correct record of this type of company assets. When analyzing accounting, the ability to quickly obtain information related to the costs attributable to all sub-accounts used in accounting should be constantly provided. One of the main problems of accounting is that some types of activities, such as, for example, development work, in most cases cannot be tied to a specific amount of expenses, which creates additional difficulties in the field of credential accuracy.