Accounting - one of the key mechanisms for the operation of the business.Management of the company, building a financial strategy development, the language of communication with investors largely pre-determined by how successful our experts will conduct related activities in accounting.
What
bookkeeping accounting, according to the popular definition - a system in which the collection, fixation and generalization of data on property, contracts and financial assets of the Organization as well as their movement within the company in terms of inter-enterprise cooperation.
are the following types of accounting.
1. Management
This type of accounting is a methodology in which the work is performed to recorded information in order to optimize the management policy of the enterprise.In some cases, in order to implement an appropriate mechanism performs intra forming an information system.Basically, management accounting is carried out in the analysis of costs, calculation of cost of production.
information obtained in the course of the relevant analytical procedures used by the leadership of the company to optimize processes, improve the work with the staff, to reduce costs.
2. Financial
is the process of collecting accounting data relating to the costs and revenues of the company, debt, the presence of certain assets, and so on. D.
3. Tax
Some experts include the types of accountingand also, even though he mainly associated with the interaction with external entities - the Federal Tax Service.It is a collection of information that is subsequently used for the purpose of calculating the tax base.The purpose of the implementation of this type of accounting - ensuring the correctness of the interaction between the company and the main fiscal and supervisory authority - the Federal Tax Service and other agencies.
Each of selected categories may reflect the kinds of appropriate accounting systems.They can be part of disparate methodologies, but at the same time applied and provided generality purposes.In addition, within the framework of the administrative, financial and tax areas are generally determined by the specific activities in accounting.In relevant areas is usually carried out by professionals with narrow qualifications.
Accounting - is the economic account?
is believed that concepts such as "Accounting" and "household registration" can be identified.It can be quite the right approach, and mistaken.What does it depend?
The fact that the concept and types of accounting are special cases of economic.That is the last - this is a global category.Accounting - a special case, along with the economic or operational, for example, the statistical.At the same time various types of economic and accounting are closely linked and often have a very conditional border.
Thus, how to interpret the relation of terms?You can stick to the following scheme: accounting - is always an economic consideration.And because kinds of economic and accounting in this sense can be identified.At the same time hozuchet - not always balance, it may be operational or statistical.
Meters in accounting
consider what what are the main types of accounting, we can study the aspect of measuring instruments used by accountants in the normal course of business.Among such criteria can be related to the type of natural.They use the following measuring instruments:
- a unit of mass (in tons, kilograms, grams, and so on. D.);
- the number (pieces, sets, and so on. D.).
Another type of criteria - labor.They are used when you want to calculate the amount of time spent by employees on production.Key meters here - days, hours, sometimes minutes.The practical significance of labor criteria - the ability to calculate labor productivity.And as a consequence, to optimize the corresponding expenditure.
Most probably, the main criterion, which reflects the measuring aspect in accounting - financial.It is used when a company carries out a reflection of economic processes and their analytical synthesis in monetary units.Financial criteria - a tool that allows management companies to calculate the total value of assets.The main meter is - the currency of the country, ie in Russian rubles and kopecks it.
accounting functions
learn the basic types of accounting, as well as key gauges, we can consider what functions characterized the studied phenomenon.Experts identify the following list of them.
Firstly, a feature called controls.It is a tool for monitoring the presence and movement of different kinds of assets, objects of labor, financial resources, the correctness and relevance of the interaction of enterprises with public agencies.Main types of controls that are carried out within the framework of this function - a preliminary, current (current), as well as after.
Secondly, this informational function.It involves the activation of the timely dissemination of relevant information reflecting the operation of the company in the medium of its management and salaried employees (as well as subjects of inter-enterprise cooperation).The main requirements to the information collected by the accounting - reliability, verifiability, objectivity, relevance.
Thirdly, the experts identify a protective function.Its essence is based on the problem connected with the need to safeguard the balance of property assets.The main criterion for the quality performance of this function - the existence of the enterprise methodology to keep a detailed inventory control.
Fourth, the accounting has the function to provide feedback between the company and the various actors involved in its activities - investors, customers, and in some cases also with regulatory authorities.
Fifth, accounting is also characterized by an analytical function.Its main purpose - to identify gaps, shortcomings, gaps in the management of the firm and management of fiscal policy and the subsequent development of appropriate mechanisms for optimization.
Account
What are the criteria to classify them?What are the types of accounts?Let's start with the classification criteria.Their experts have identified a number.
1. The economic content
account belonging to a particular type is determined based on the specifics of what exactly it is taken into account.
2. Structure
By this measure, the types of accounts are divided into:
- inventory;
- stock;
- accounting and settlement;
- passive;
- active.
3. Granularity
considered one of the basic criteria for the classification.Based on the account of its nature divided into three types - synthetic, analytical, as well as the so-called sub-accounts.Consider the features of each.
Synthetic accounts include sufficiently generalized information about the company's assets and liabilities that are denominated in Financial gauges.Examples of such - 50 ("Cash"), 01 ("Property and equipment"), or, for example, 80 ("capital").
Analytical accounts are designed to present information from synthetic more detail.They reflect not generalized and highly detailed information on specific types of assets and liabilities.Measured at the same time they can not only in financial terms, but also, for example, and in labor.
in turn sub-accounts are a kind of "hybrid" of the first two types.Their practical use is advisable in those cases when it is necessary, for example, group analysis accounts for the individual synthetic.Accounting for sub-accounts are usually carried out in the financial gauges, sometimes - in natural, labor - almost never.
Experts also isolated and other types of accounts on the basis of other criteria.For example, such as operational, spreadsheet, regulatory, fiscal and distribution.
examining types of accounting, its functions, we now consider the aspect of the account.Practical use of accounts, in many cases is carried out by a method called "double entry".It reflects the principle that business transactions are recorded at the same time twice - in debit one account and credit others.Closely interact accounts and various types of ledgers (this aspect - a little more).
Facts about double entry
explore methods "double-entry" in more detail.What he actually needed in accounting?According to the extended professional accounting methodology among the majority of transactions are characterized by duality, as well as issues such as reciprocity.That is, if there is a write-off of funds from one account, it probably is their simultaneous admission to the other.Thus the monetary transaction is kept under control.
mechanism of "double-entry" is realized by means of two main instruments - correspondence and wiring.How does this happen?
correspondence - a channel of interaction between two accounts, which reflect the accounting operations.In turn, the wiring - it is, in fact, the practical involvement of this channel, the correct execution of transactions, record information about debit and credit.There are two types - simple and complex.
way of presenting "double entry" depends on what types of forms are used accounting.There are several.There is a memorial, or disunited form - in the framework of its operations are recorded twice in separate registers.There is an order or combined form.It registers are utilized so that the operation is fixed at the same time be debited and credited.
registers
We have said that the accounts are closely linked to the accounting registers.What are the latest?What are the types of ledgers?We consider this aspect in more detail.
What accounting registers?According to popular definition, they are the tools used for the purpose of ordering and collecting the data contained in the primary documents to reflect the accounts and reporting.May be a trade secret.
Experts call the following criteria for the classification of accounting registers.
1. Based on design
It could be books, cards, tables, loggers.
2. On the basis of the destination
In this regard, the registers can be chronological or systematic.There are also combined variants.
3. Based on the content
similar to the corresponding mean accounts registers, on the basis of this criterion, divided into synthetic and analytical.
4. On the basis of the form
Experts identify four principal - single-sided, made in the form of a table, as well as presented in a staggered format.
costs
examining types of accounting, its functions, accounts, registers, we can define it by what mechanisms are fixed costs.What types of expenses in accounting?What are the criteria to classify them?
Actually, under the expenses of the Organization on the basis of common definitions, is meant reducing the financial and economic benefits due to the reduction of capital in the balance sheet of the company and other forms of withdrawal of funds.Experts identify the following main types of expenses in accounting:
- profit-related;
- is derived channels of income;
- enforcement.
Regarding the first: this includes mainly costs associated with the production and sale of investments.The second group may include costs associated with the payment of premiums, charitable activities.Forced expenses include taxes, fees to the Pension Fund, Social Insurance Fund, HIF, the conclusion of insurance contracts.Some experts refer to the costs of the third type are those that are related to the effects of economic sanctions.
Revenues
Speaking of costs, we can not ignore the aspect such as income.What are the main criteria for their classification?
first that such income.Russian legislation they considered to be resources, causing an increase in financial and economic benefits of the enterprise and the growth of business capitalization.The main types of income in the accounting following:
- from ordinary activities;
- related to the number of points.
Russian legislation have criteria by which certain cash flows to the balance of the organization is not added to income.Among those:
- the contributions of owners (shareholders);
- the amount of taxes and fees;
- commission in favor of a partner;
- Income received under prepaid advance deposit;
- receive payment for outstanding loans.
Revenues and expenditures of the company are registered in the appropriate order on the accounts of the organization.
Documents
say a lot about what are the types of accounting based on the types of accounts, on the classification of income and expenses, and simultaneously consider the aspect of document management.What is its structure?What types of documents in accounting?In the Russian practice, the following criteria.
1. The documents
According to this criterion there is source separation of incoming, outgoing, and internal corporate.First - this is the documents that are sent to the company by other companies.Second - the documents that are, in turn, characterized by a reverse direction.Internal sources are not the type to be found outside the company.
2. Appointment
Based on this criterion, the documents may be administrative, executive, and is the source accounting purposes.
first - a source, which reflect the order, various instructions and orders management relating to the implementation of the necessary business operations.Implementing the document is intended to fix the facts of the transactions.Examples of such - acts of acceptance, various orders.There is a combined type of paper.They may have symptoms like administrative and executive documents.Depending on the purpose of various types of sources they may have features which allow them to refer to the category of accounting.
3. The frequency of compilation
According to this criterion, the documents are one-time and cumulative.First, as a rule, make out a particular business transaction, and subsequently supplemented.The second series is designed to gather information in relation to a particular period.They can be summed indicators showing the progress of similar or identical business transactions.
4. Time compilation
This criterion classifies documents for the primary type and consolidated.The first record business transactions in a given time.A summary document is intended to combine the performance, grouping them on the basis of the facts contained in the primary sources.
Most documents which are present in the balance back may simultaneously be classified for each of the designated criteria.
