Accounting - this is one of the main components of the business or production, as this conducted registration of all types of business transactions.This type of registering information is also called "financial".This is the subject of accounting business activities of any organization or individual entrepreneur only in monetary terms.
Concepts
Consider what are the object and purpose of accounting.The main reason for conducting this type of registration - accurate reflection of the enterprise (organizations, companies, etc.) in terms of financial and property.This kind of report is needed for domestic use (managers and other users), as he is required to file with the vetting Tax Committee.Accounting records can be used as evidence, confirming the profitability of the company, providing investors, creditors and others.
a more complete definition of the subject of accounting is the availability of economic resources (x / c) in relation to the sources of their formation, as well as circulation of these components as a result of the organization or enterprise.
We give a transcript of the above concepts:
- household products - it's all property owned by the organization (company);
- sources of the x / s - is grounds for the emergence of the property (the bank loans, equity, etc.).
Accounting Principles
Given that the subject of accounting is the work of the enterprise (organization, company, etc.), can be identified principles or characteristics that distinguish this type of data acquisition from others.These concepts include the following points:
- strictly regulated accounting requirements specified in the relevant instruments of the Laws of the Russian Federation (the Tax Code);
- when fixing information is used only monetary indicators;
- this kind of registration information should be carried out continuously, and to reach it must be solid, that is, all changes are recorded in the activity of economic-financial transactions;
- at accountancy used methods of processing information unique to this type of registering.
methods of accounting
Based on the fact that the subject of accounting is the availability and change business operations organization latched only in monetary terms (as mentioned above), you can login methods (methods of data) divided intothe following types:
- Documenting - a reliable estimate of the economic operation.This documented written evidence, which, in turn, are classified into primary (to be completed at the time of any process and confirm this fact) and combined (used to compile information on previously issued documents, this may be magazines, registers, reports,etc).
- Inventory - verification of the presence of the actual property data in the registration of accountants to detect errors (if any), and vetting (held annually at least once).
- Balance - generalization of funds management, grouping the sources of their occurrence over time.
- double entry.
- Evaluation - Transfer of physical indicators in monetary terms.
- calculation - the process of calculating costs in production.
- Account.
- Reporting - Adding all processes of business operations for the period.
Here we provide an introduction to the theory of schetovodnogo things such as subject and accounting principles, as well as its purpose.We hope that this information will be useful to readers.
