For ordering information about the ongoing financial and economic operations of the enterprise or organization in monetary terms, there are different forms of accounting.In the form of accounting records - it is the systematization and processing of the necessary information with analytical and synthetic registers.The information is processed with consideration of systematic, consistency of records and relationships recorded material.
form of accounting in accounting
To date, the legislative acts of the Russian Federation authorized the following forms of accounting:
1. Using the memorial warrants.Accounting analytical conducted in the cards, then the information is synthesized in the book case.For each business transaction, confirmed by primary documents to be drawn up a memorial warrant.Memorial-order entry can be made on a group of primary documents on the basis of the cumulative note.For example, several similar bills, pre-entered in the list, is one record that reflects the total amount, with reference to the document.Invoices, checks, receipts must be attached.
2. Using the magazine "Home Book".It is kind of an order-memorial form of accounting.In this case, the recording of transactions made in the combined register as a magazine "Home Book".Here, in chronological order, are registered memorial-order records in combination with systematic information on the synthetic accounts.This register reflects the synthetic accounting of economic-financial transactions of all credit and debit accounts.This "general ledger" fit at the beginning of the month balances on synthetic accounts.At the end of each month residues also counted and recorded.The data contained in this register, are the basis for the company's balance sheet.
3. Using the log orders.Register a form of accounting are magazines-warrants, which represent the sheets with the drawn grid that systematically carried out the basic recording economic and financial operations directly from primary documents.The movement of each analytic or synthetic account is reflected in a separate log-warrant.Frequently in such account registers combined with the registration data storage statements.The final numerical results for credit and debit entries of all available logs of orders, after the transfer in the "ledger."
4. With the use of automated tables of accounting software.Registers in this case are the tables in which the numerical data entered.The program automatically calculates and outputs the result.
5. Using a simplified method of accounting.Russian legislation provides for a form of accounting for the economic and financial activities of individual companies.Register for the magazine will be available at the accounting firm's assets.All current record series are entered into it.
choice of the form of accounting
decision on what form of accounting is better to choose what will be most convenient to take into account the economic and financial processes of your business or organization depends on various factors.If the company is large and carries out regular on a large scale financial transactions, it is appropriate, of course, will choose and fix in accounting policies automated form of accounting.
technique and form of accounting determined by the head of the company depending on your workload on accounting.A small individual enterprise, where there is often only one worker (self employed), and the volume of operations or a small turnover, it is not profitable to hire another full-time unit.Therefore, he is the founder of a simplified accounting scheme.
