Accounting. Accounting objects. Their classification (the most important)

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Accounting. Accounting objects. Their classification (the most important)

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12. Objects of accounting. Their classification

Accounting objects - these are the types of property intended for its activities, the obligations of the organization, business transactions that cause a change in the composition of property and obligations.

By composition and nature of use The property of the organization is divided into three groups:

1. Fixed assets according to the composition are divided as follows:

1) fixed assets, which include that part of the property, which includes buildings, machines, structures, equipment, vehicles, inventory.

Fixed assets in economic circulation are subdivided into:

a) production fixed assets - industrial buildings, machines, structures, transport, i.e. such funds that participate in the production process;

b) non-productive fixed assets - fixed assets that actively influence the production process, but do not directly participate in the production of products.

Fixed assets using are divided into several levels:

a) active;

b) spare and reserve;

c) inactive;

d) under reconstruction, additional equipment, partial liquidation.

Fixed assets depending on material rights per object are divided into:

a) owned by the organization as an owner (including leased);

b) under the economic control of the organization;

c) leased;

2) intangible assets - these are long-term investments that are not material values, but have a valuation and generate income;

3) capital investment are attachments that are related:

a). with the construction of fixed assets;

b). with the acquisition of individual fixed assets;

in). with the acquisition of nature management objects;

G). with the acquisition of intangible assets;

4) long-term financial investments - this is the cost of creating or increasing the size, the acquisition of non-current non-current assets that are not intended for sale.

2. Current assets These are short-term investments.

Short-term financial investments - These are investments that are made for a period of up to 1 year. Short-term financial investments are made in securities and debt obligations in order to obtain additional income for the enterprise both in the territory of the Russian Federation and abroad.

Current assets include:

1) material working capital, which include:

a). raw materials;

b). basic and auxiliary materials;

in). fuel;

G). semi-finished products;

e). unfinished production;

e). animals for growing and fattening;

and). deferred expenses, finished products;

2) funds in settlements - debts of other enterprises or persons to this enterprise.

Enterprises or persons indebted to this enterprise are called debtors, and the funds to be returned, accounts receivable.

To funds in settlements include settlements with employees of the enterprise for amounts of money issued to them under the report for economic needs.

3. Abstract funds - these are funds withdrawn from circulation and not participating in it. These are accrued taxes and other payments from profits to the budget or profits used to form accumulation, consumption, and social sphere funds.

Author: Kabkova E.N.

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