Without exception, all business transactions in the course of business, must be recorded in a special regulation.It is called "The magazine business operations."This document defines an algorithm of transactions in the accounting and tax accounting system 1C.
main tasks of accounting
first - formation of data on economic activity of the company and its assets.Moreover, the information should be as complete and have a high degree of reliability.These data are needed not only to the company's management, professionals, but also to creditors and investors.
second important task - is to ensure both external and internal users reporting timely information.The above provisions necessary to exercise control over compliance with the current legislation now.
third objective is to prevent negative trends in the activities of the economic entity, information on available capacity and reserves, as well as the drawing up of the forecast of financial results.
In all this, the expert helps the "Journal of business operations."In addition, the implementation of the above tasks promotes competition.At the present time to make "Journal of economic operations' accountant helps specially designed regulation which has the same name, as well as automated control that allows the user to check the produced action on compliance with the provisions of the document.
business transaction.Their types
Any operation has an impact on the company.There is a change in the sources of information of the property or its value.There are times when there is both a first and second.That is why "Journal of economic operations" is extremely important.So are four main types of operations.The classification is made depending on how they affect the size of the passive and the active part of the balance sheet.
Type the first
These operations directly affect the assets of the economic entity.In other words, they affect only asset.This balance sheet is the same.
second type
This type of operation is opposite to the first.In this case there is a change of sources of the company's assets.That is versatile.On the currency and nothing happens.
third type
In this case there be a change in the magnitude and sources of property.This refers to the very positive trends, ie increase.The balance sheet also increased, both in active and passive part.
fourth type
latter type of operation also affects both options, but in the direction of reduction.The balance sheet is reduced by the same amount in both passive and active part.
Summary of
From what shown above, you can draw the following conclusion: "The magazine business operations" - an important document that allows you to standardize and systematize the information about its activity and provides easier access to data, which is important for decisionmanagement decisions.
