All incoming documents in the accounting department is compulsorily be subject to rigorous inspection procedure of both form and content.This takes into account literacy design, completeness of data, and specify the required details, the validity of the transactions, as well as linking the aggregate indicators presented there together.After all necessary procedures comes the turn of the registration and the economic categories of information received in the structure of the analytical accounts.Thus, all the information on the distribution and consumption of household assets, sources of which they formed, as well as the remains of the property of the enterprise come in the form of primary and summary documents in a specific form of accounting, which is called "books and records".
What is it?
This is perhaps one of the most frequently asked questions from beginners in accounting.Like any other economic concept, this term has several definitions.Here is one of them.Accounting registers - is counting specific tables that have a certain shape.As mentioned earlier, they can be built as a result of the economic group data about the property, located in the property of a business or organization, as well as sources of investment such articles accountancy.These events provide an opportunity to visually display all financial transactions.
Classification
Currently, modern scientists share register accounts on three fundamental characteristics, such as the collation of data, the purpose and appearance.Let us consider each of them.
1. Data Aggregation
Classification credentials for this feature allows you to highlight the integrated and non-integrated structure.This decomposition suggests that each individual case - it is either deductive or inductive examination of available information.Consequently, there are only two ways: "from general to specific" and "from the specific to the general."
2. Appointment
This criterion is divided into a systematic, chronological and combined records.We give a definition of each of them.Systematic register - it's such a structure in which each entry is performed relative to the corresponding additional grouping variable.At the same time the type of chronological include registers, in which the consideration of all the facts of economic activity of the enterprise in the order in which they occurred.It should also be noted that both of these categories complement each other and allow you to conduct a timely accounting of financial turnovers.Combined Register - a set of first and second type.
3. Appearance
The last of the criteria highlights several forms that can take the accounts.There are four: cards, books, computer media and the free list.The book takes the form of a bound, the ruled register that laced and signed by the chief accountant.Card - a table printed on a special form.Free sheet, in turn, is represented in tabular form on the stitch up.Machine carriers differ in that they do not put the information on paper and on magnetic media.
