Table of contents (expand)
- Accepted abbreviations
- Accounting Theory (Principles and concepts of accounting in a market economy. Requirements and assumptions in accounting. Regulatory regulation of accounting. Subject of accounting. Accounting method. Classification of accounts. General principles of accounting of business processes. Typical changes in the balance sheet under the influence of completed business transactions. Accounting registers and accounting forms. Correction of errors in documents and accounting registers. Accounting forms. Rights and responsibilities of the chief accountant. Accounting policies)
- Accounting in the industrial sector (Cash accounting. Accounting for inventories. Accounting for long-term investments. Accounting for fixed assets. Accounting for intangible assets. Accounting for labor and its payment. Accounting for production costs and calculating the cost of production. Accounting for financial investments. Accounting for settlements. Settlements for loans and borrowings . Accounting for finished products and their sales. Accounting for financial results. Capital accounting. Organizational reporting)
Accepted abbreviations
1. Regulatory legal acts
GC - Civil Code of the Russian Federation
NK - Tax Code of the Russian Federation
TC - Labor Code of the Russian Federation
2. Authorities
Goskomstat of Russia - State Committee of the Russian Federation on Statistics
Gosstandart of Russia - State Committee of the Russian Federation for Standards
Ministry of Labor of Russia - Ministry of Labor and Social Development of the Russian Federation
Ministry of Finance of Russia - Ministry of Finance of the Russian Federation
Central Bank of Russia - Central Bank of the Russian Federation
FSS of Russia - Social Insurance Fund of the Russian Federation
3. Other abbreviations
ch. - chapter(s)
dr. - other
SMIC - minimum wage
VAT - value added tax
n - item(s)
PBU - Regulation on accounting
sect. - chapter
Ed. - edition
RF - Russian Federation
Media - mass media
Art. - article(s)
i.e. - i.e
etc. - similar to that (th, - th, - th)
approved. - approved (-a, - o, - s)
Authors: Erofeeva V.A., Timofeeva O.V.
>> Forward: Accounting Theory (Principles and concepts of accounting in a market economy. Requirements and assumptions in accounting. Regulatory regulation of accounting. Subject of accounting. Accounting method. Classification of accounts. General principles of accounting of business processes. Typical changes in the balance sheet under the influence of completed business transactions. Accounting registers and accounting forms. Correction of errors in documents and accounting registers. Accounting forms. Rights and responsibilities of the chief accountant. Accounting policies)
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