Table of contents (expand)
- The history of the emergence and development of accounting
- Types of business accounting. Characteristic and relationship
- Features of business accounting in the Russian Federation
- Financial accounting: objects, principles, tasks
- Management accounting: essence and objects
- Methods and principles of management accounting
- Standards of professional behavior of an accountant-analyst. Rights and obligations of the chief accountant
- Essence and functions of accounting
- Goals and objectives of accounting
- Basic Accounting Principles
- International Accounting Principles
- Accounting objects. Their classification
- Documentation of business transactions
- Variety of documents. Classification of primary documents
- Importance of financial statements
- Composition of financial statements
- Publicity of financial statements
- The procedure and terms for the submission of financial statements
- The concept of accounting accounts and their purpose
- Account structure
- Double Entry: Essence and Meaning
- Accounting entries: compilation rules. Off-balance sheet accounts
- Accounting registers and methods of recording in them
- Synthetic and analytical accounting
- Chronological and systematic records
- Turnover, balance, chess statements
- Forms of Accounting
- Organization of the accounting apparatus
- Balance sheet: concept, content, structure
- Basic balance rules
- Tax accounting in the accounting system
- Features of tax accounting
- Economic definition of money. Cash flow statement
- Cash transactions
- Cash in current accounts
- Cash in foreign currency accounts
- Cash in special accounts
- Calculations with accountable persons
- Payments to personnel for other operations
- Settlements with debtors and creditors
- On-farm settlements
- Payments for taxes and fees
- Settlements with suppliers and contractors
- Settlements with buyers and customers
- Payroll
- Accounting for financial investments
- Documentation of fixed assets
- Receipt of fixed assets
- Depreciation of fixed assets
- Disposal of property, plant and equipment
- Repair of fixed assets
- Accounting for intangible assets
- Documentation of inventories
- Accounting for inventories
- Finished product evaluation
- Accounting for the shipment of finished products
- Sales Cost Accounting
- Operating income and expenses
- Non-operating income and expenses
- Deferred income and expenses
- Classification of expenses by ordinary activities
- Financial results
- Accounting for authorized (share) capital
- Accounting for reserve and additional capital
- Accounting for target financing
- Accounting for long-term and short-term loans
- Responsibility center: concept and types
- Costs: concept and classification
- Calculation: concept and types
- Calculation methods
- Closing an organization's cost accounting accounts
- Remuneration of labor: types, forms, accrual procedure
- Organization Personnel Records Documentation
- Documentation on accounting of working hours and settlements with personnel for remuneration
- The concept of accounting policy
- Disclosure and change in accounting policy
- Features of accounting in a small enterprise
- Simplified form of accounting and financial statements for small enterprises
- Accounting for income and expenses from business activities
- The procedure for creating a reserve for doubtful debts
- Accounting for reserves for future expenses
- Inventory: concept, types, reasons, frequency of carrying out
- Requirements and grounds for conducting an inventory
- The main documents used in the inventory check
- Analysis of inventory results
- Documentary revision: essence, types, tasks, features
- Forensic accounting expertise: concept, tasks, difference from documentary audit
- The essence and content of the audit
- Audit activity and its regulation
- Audit Methodology and Auditing Standards
11. International accounting principles
International Accounting Principles.
1. Continuity means that the enterprise is functioning and in the future there will be no reason to close it.
2. Permanence of accounting rules - the principles of accounting and evaluation of business transactions are unchanged. The reason for the change may be a change in activity or a change in the legal mechanism. Changes in accounting rules, as well as the result of their impact on profit, should be explained in the explanatory note to the financial statements.
3. Precautionary principle - do not transfer the existing risks that threaten the financial position of the enterprise to the next periods. To realistically evaluate the assets and liabilities of the enterprise in this reporting period. Caution does not justify the creation of hidden reserves.
4. The principle of accumulation - income is taken into account as it is received, and not as money is received, expenses - as it arises, and not as payment is made.
5. Separation principle - items of assets and liabilities should be estimated separately and reflected in expanded form.
6. The principle of inviolability of the incoming balance - indicators at the beginning of the reporting period must correspond to those at the end of the previous period.
7. Priority principle - the economic essence of transactions should take precedence over the legal form. Accounting reflects economic profit, which should not be affected by tax rules.
8. Materiality principle - the information contained in all reports must be material, undistorted, so as not to influence decision-making.
9. The principle of clarity - the information contained in enterprise reports should be clear, detailed and believable to users in order to avoid ambiguity.
10. Consolidation principle - the enterprise must compile general reporting, taking into account its subsidiaries and joint ventures.
External reporting requirementsdeveloped by the Council for the Development of Financial Accounting:
▪ financial position at the end of the reporting period;
▪ cash flows for the period;
▪ expenses for the period;
▪ full income for the period;
▪ contributions from owners and payments to them for the reporting period.
Basic GAAP requirements ("Generally Accepted Accounting Principles") to external financial statements:
▪ reporting should be prepared at regular intervals (annually);
▪ it must fully include all expenses necessary to generate income, which are also indicated in the reporting;
▪ it must contain reliable data and reasonable indicators;
▪ reporting indicators must be complete and reliable;
▪ the data in the reports must be comparable with the data in the reports for different periods of time to make it possible to make comparable financial calculations. These principles are subject to improvement over time.
Accounting indicators are an international language for entrepreneurs, so there is a need to study foreign experience, the accounting system of foreign partners.
International accounting principles must be observed in order to compare the economic performance of enterprises in different countries, to assess the prospects for investing capital by investors.
Author: Kabkova E.N.
<< Back: Basic Accounting Principles
>> Forward: Accounting objects. Their classification
We recommend interesting articles Section Lecture notes, cheat sheets:
▪ General and clinical immunology. Lecture notes
▪ Pedagogy for teachers. Crib.
▪ Introduction to pedagogical activity. Crib
See other articles Section Lecture notes, cheat sheets.
Read and write useful comments on this article.
<< Back
Latest news of science and technology, new electronics:
The existence of an entropy rule for quantum entanglement has been proven
09.05.2024
Quantum mechanics continues to amaze us with its mysterious phenomena and unexpected discoveries. Recently, Bartosz Regula from the RIKEN Center for Quantum Computing and Ludovico Lamy from the University of Amsterdam presented a new discovery that concerns quantum entanglement and its relation to entropy. Quantum entanglement plays an important role in modern quantum information science and technology. However, the complexity of its structure makes understanding and managing it challenging. Regulus and Lamy's discovery shows that quantum entanglement follows an entropy rule similar to that for classical systems. This discovery opens new perspectives in the field of quantum information science and technology, deepening our understanding of quantum entanglement and its connection to thermodynamics. The results of the study indicate the possibility of reversibility of entanglement transformations, which could greatly simplify their use in various quantum technologies. Opening a new rule ... >>
Mini air conditioner Sony Reon Pocket 5
09.05.2024
Summer is a time for relaxation and travel, but often the heat can turn this time into an unbearable torment. Meet a new product from Sony - the Reon Pocket 5 mini-air conditioner, which promises to make summer more comfortable for its users. Sony has introduced a unique device - the Reon Pocket 5 mini-conditioner, which provides body cooling on hot days. With it, users can enjoy coolness anytime, anywhere by simply wearing it around their neck. This mini air conditioner is equipped with automatic adjustment of operating modes, as well as temperature and humidity sensors. Thanks to innovative technologies, Reon Pocket 5 adjusts its operation depending on the user's activity and environmental conditions. Users can easily adjust the temperature using a dedicated mobile app connected via Bluetooth. Additionally, specially designed T-shirts and shorts are available for convenience, to which a mini air conditioner can be attached. The device can oh ... >>
Energy from space for Starship
08.05.2024
Producing solar energy in space is becoming more feasible with the advent of new technologies and the development of space programs. The head of the startup Virtus Solis shared his vision of using SpaceX's Starship to create orbital power plants capable of powering the Earth. Startup Virtus Solis has unveiled an ambitious project to create orbital power plants using SpaceX's Starship. This idea could significantly change the field of solar energy production, making it more accessible and cheaper. The core of the startup's plan is to reduce the cost of launching satellites into space using Starship. This technological breakthrough is expected to make solar energy production in space more competitive with traditional energy sources. Virtual Solis plans to build large photovoltaic panels in orbit, using Starship to deliver the necessary equipment. However, one of the key challenges ... >>
| Random news from the Archive Gluten for split ends
19.02.2018
Our hair (as well as nails, claws, animal hair, horns, and hooves) are made up primarily of keratin proteins. Keratin molecules are interconnected by the so-called disulfide bridges - chemical bonds between the sulfur atoms that make up the amino acid cysteine.
The strength and flexibility of the hair depends on how many of these disulfide bridges it has. Due to various external influences, including cosmetic ones (like dyeing), disulfide bonds break, and as a result we get split ends, which sometimes pretty spoil the appearance.
The solution seems obvious - to restore the chemical bonds between proteins. But for many years now, manufacturers of shampoos and other hair care products have been experimenting with different ways of restoring hair, and things are progressing here, at best, with mixed success. To understand what the problem is here, you need to remember that amino acids, short peptides, and long proteins have an electric charge that depends on the acidity of the medium.
To "sew" the hair back, proteins and peptides of plant or animal origin are used: they must fit in where the break happened in the hair and bind the sulfur in the keratin molecules with their sulfur. But for this, both keratins and cross-linking peptides must be electrically neutral. And to pick up such an acidity, such a pH level is very, very difficult; therefore, the effectiveness of such means is unsatisfactory.
Researchers at Jiangnan University have found a way to splice split ends quite effectively. As a crosslinking agent, they took gluten, or gluten - this is the name of a group of proteins contained in the seeds of cereal plants.
Wheat gluten was broken down into short peptides using a special enzyme, after which they were mixed with a chemical compound that helped bring the electrical neutrality points (or, more precisely, isoelectric points) of gluten peptides and keratin closer together. The resulting chemical mixture was added to the shampoo, this shampoo was applied to the hair and then combed in a dry or wet state.
Since combing damaged hair requires more time and effort, this is exactly how we decided to evaluate the effectiveness of the new product - by how much it becomes easier to comb split ends with it. It turned out that dry hair after treatment with gluten peptides requires 21% less effort, and if it is combed wet, then by as much as 50%. On electron micrographs, it was seen that the hair really becomes smoother and more even; in other words, the new tool really spliced the gaps and breaks in them.
|
Other interesting news:
▪ LMX9838 - Bluetooth module with serial port profile
▪ virtual sweetheart
▪ Bracelet shoots antiseptic
▪ Smart glasses Tobii Glasses 2
▪ Video recording of objects will help to eavesdrop on the conversation
News feed of science and technology, new electronics
Interesting materials of the Free Technical Library:
▪ site section Batteries, chargers. Article selection
▪ article Nowhere to put samples. Popular expression
▪ What is the brightest planet in the sky? Detailed answer
▪ article Auger instead of caterpillars. Personal transport
▪ article Steering machine in the loop antenna. Encyclopedia of radio electronics and electrical engineering
▪ article Power supplies for LCD and LED displays. Encyclopedia of radio electronics and electrical engineering
Leave your comment on this article:
All languages of this page
Home page | Library | Articles | Website map | Site Reviews
www.diagram.com.ua
2000-2024
Arabic
Bengali
Chinese
English
French
German
Hebrew
Hindi
Italian
Japanese
Korean
Malay
Polish
Portuguese
Spanish
Turkish
Ukrainian
Vietnamese