Accounting and analysis of borrowed sources of financing at the enterprises of the region in the conditions of a pandemic

An important component in the system of sources of formation of the property of an enterprise is borrowed capital, since in the conditions of limited or deficit own funds, attracting borrowed resources opens up new opportunities for expanding entrepreneurial activity and improving its efficiency. The organization of a competent accounting policy is one of the important areas in the effective use of borrowed capital in an enterprise. An integral element in the debt capital accounting system is the assessment of the dynamics and structure of borrowed funds, as well as determining the degree of influence of the formed structure of sources of property formation on the financial stability of the enterprise, which is relevant in the context of a deteriorating economic situation against the backdrop of a series of crises. In the course of the study, an assessment is made of accounting for borrowed sources of financing at the leading enterprises of the Kursk region in terms of revenue based on a comparative analysis of the use of borrowed capital in 2019 and 2021, trends and their causes are identified. It has been established that among the 10 largest enterprises in the region, a high level of autonomy is characterized only in 3, namely, in Mikhailovsky GOK JSC, Evropa LLC and Kursk-Agro LLC, where own sources accounted for more than 50%. At the same time, in the remaining enterprises of the rating, there is a high level of dependence on external creditors. At enterprises with a high level of financial dependence and a predominance of short-term borrowings, the lion’s share of liabilities falls precisely on accounts payable, which by 2021 tends to grow compared to 2019, which is associated with a deterioration in business activity.