In summary, the object of accounting is an economic activity taking into account the organization of resources and results.Its subject can be considered as individual enterprises.The subject of accounting and facilities provided by the two groups.The former include those who are responsible for ensuring the organization of economic activity.It includes assets and liabilities of the enterprise.Subject Accounting also contains objects that make business transactions, which involve changes in operating capital and sources of its emergence.Means of each organization may also be considered from two sides.On the first - the assets and types, including the activity of the capital, and on the other - the sources that contributed to its origin and formation.
study the subject of accounting, we can conclude that the assets of the company is divided into two main types.This active and passive funds, which are also two main subgroups.The first type includes non-current assets, combining long-term investments, unfinished construction and fixed assets.Also, they include a variety of profitable investment in tangible assets.In addition, the composition of capital assets include current assets that combine tangible assets, short-term investments and accounts receivable.Passive equity shares of equity and debt assets.The second group includes long-term and short-term liabilities.It should be a closer look at the subject of accounting and the objects classified, according to the composition and the functions they perform.The composition of long-term assets:
1. Fixed assets used by more than one year.They eventually wear out.This includes equipment, building working machines and other vehicles.
2. Intangible assets are not valuable objects, but with valuation.It may be right to own certain intellectual property or goodwill.
3. For assets under construction include the costs of construction or acquisition of capital nature.
4. Investing in tangible assets: hire, rent, lease.
5. Long-term investments are loans or securities with a maturity of over one year.
Current assets include:
1. Tangible current assets: product which has not passed all the stages of processing, and other products, such as fuel and raw materials.
2. Accounts receivable from clients or customers for work performed or goods provided.
3. Short-term financial investments - fixed deposits and promissory note loans for a period of less than one year.
4. The funds available to the company.
After studying this material are advised to refer to the fact that such financial statements.