Consider facilities accounting more.So assets of the company is divided into two large groups:
- assets Fixed assets Intangible assets
- Construction in progress Long-term investments
- inventories (raw materials, semi-finished products,packaging)
- Finished products
- Cash Short-term investments
Fixed assets include buildings organization, equipment, cars and trucks, office equipment and furniture, tools.All fixed assets are divided into the owned and leased.Separately taken into account the current, reserve, located on the reconstruction and idle assets.This includes capital investments in land improvement, such as irrigation, drainage work.
Intangible assets include patents, inventions, rights to use land, water, software, trademarks.
construction work in progress include the cost of major repairs, renovation of equipment, exploration, construction and installation works and equipment, according to the estimates for capital construction.
Long-term investments like accounting objects include the acquisition of shares and bonds in the long term, participation in the share of the authorized capital of other organizations or providing them with loans for debt.
Current assets are divided into physical and financial.Under current assets understand the material goods and finished products companies, raw materials, packaging and components means that participate in only one production cycle.
Cash accounted for in the checkout organization in settlement accounts, securities.Cash on time deposits and government bonds, as well as accounts receivable for goods and services and the amount of enterprise reporting entities are treated as objects accounting.
Financial liabilities are down payments, trade receivables for shipped products, imprest employees.
all business processes that take place in the enterprise - preparation, production, sale of products made up of separate operations, which are always taken into account, as well as other objects accounting and executed with the help of original documents.At shipment of goods is issued the invoice and waybill, when you receive the goods in a warehouse filled with credit order warehouse, transportation costs are made through a bank payment order.
So subject and object of accounting closely interrelated.The subject just consist of several accounting items, combined with each other.If each object accounting is only one part of business, is the subject of accounting is the organization as a whole.
In accounting, there are several methods and techniques that study objects.The totality of all the techniques and methods of accounting objects of the enterprise is a method of accounting bookkeeping.The main methods of accounting are:
- Making primary documentation
- an inventory of
- the balance sheet, financial results
- Valuation of property and liabilities of the organization
- double entry of transactions on debit and credit inequal amounts
To assist the accountant provided regulations, guidelines, tax and civil codes.Each organization shall reflect in their accounting policies and subject and method of accounting, that guide in their daily business activities.His accounting every organization is constantly since the beginning of the registration and the complete liquidation of the enterprise.