So many accounting - an ordered system of collecting, recording and summarizing information about the facts of economic activity.Now answer the question, dear accountants, it is for you?I am sure that there is, or simply do not understand the question, or for the majority of the answer is "No".And for those who do not have to deal directly with accounting, but must be aware of its existence (executives, business owners) will be all right and that definition too.
So what is accounting?And why balance, not just any economic, production, and so on?Referring in general to start to identify and understand the necessity of accounting.Probably all heard expressions such as: "Uchtu" "It will be necessary to take into account" or, more clearly, "note".So from here and there is an objective need to consider how the process of registration and compilation of information on events and facts of economic (and other) life.Saying "I uchtu" we mean that in such a case, to which refers is the most "Uchtu," we will do this or that action in some other format, avoiding errors that might arise in the case, has nowe have the ability to remember, that is taken into account.This is the account.More precisely, not only that, but this is the basis of accounting.Now let's see why the accounting?Yes, no why, it's just that our practice Perenelle from the practice of foreign, or rather the German, since the word "accountant" nemeschkogo origin and it means "book holder".That's the whole mystery.I think everybody knows this, but it is not so: many know only translation of the word, and what lies beneath it - do not even think.But lurking beneath it is simply a method that will be called the "Book" and the basis of this method, as we all know - the ingenious invention of L. Pacholli - double entry.It is through this tool, it becomes possible to reflect all the diversity of operations, which arise in the course of economic life.This double entry allows you to not become confused and quickly access the desired us information encoded through its bills.And then quickly cook up a reporting sovdnym records that are recorded in the general ledger (boo), and is responsible for these records a certain person (the holder).That's why he and accounting.
Enough history, let's turn to what is accounting in modern Russian realities.For fun, ask your friends what they think on this issue.You'd be surprised, but many (7-8 out of ten people) will say that this tax balance.The most advanced tell that the identification of reserves, avoidance of negative performance, the control of the property also has an accountant.It's not bad, but not good, since accounting is forced into the frame only taxes and mandatory reporting.That's all.Well, even some actually watched, analyzed there nauchityvali - is a huge plus !!!And only 2 person in ten respond that accounting is a complex information system, designed to provide information on the first request to anyone who has followed her appeal (of course having the authority to do).Do you think it's just say that?But no - as a result there are concepts such as "Accounting" and "Managerial Accounting".For God's sake, but if this leads to duplication of departments - that's the trouble, and even what - bringing real losses of the company.I agree that some companies are not particularly clean such an approach may be the case, but it is not management accounting and accounting of "black money" and it is to what we are talking about here is not special treatment.
In conclusion, I would like to mount a that managers need to take very seriously the issue of accounting buzuslovno assessing the degree of transparency of their business.It makes no sense to include the accounting and finance department, which is designed not to run him svoytvennyh operations and for management accounting.No less absurd look and situation when introduced some new products specifically for the automation of the administrative account, or when you just put the task to implement management accounting.Why introduce it? ... But this is a topic for another article.
