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
14. Varieties of documents. Classification of primary documents
According to their purpose, documents are divided into: administrative, justifying, accounting and combined.
1. Administrative document issue an order to perform a business transaction. These are powers of attorney, outfits, orders.
Administrative documents do not serve as the basis for entry into accounting registers. They are of great importance for preliminary control over the correctness, i.e., the legal and economic validity of transactions.
2. supporting documents contain information about completed business transactions. For example, incoming and outgoing invoices, various acts, cashier's checks, etc.
3. Accounting documents - these are calculations and certificates compiled by the accounting department and serving as the basis for further accounts. These include: payroll, calculation of depreciation, certificates of errors found in accounting registers and subject to elimination through additional entries, etc.
4. Combined name documents that have several purposes from among those indicated above. Regulatory and exculpatory purposes have consignment notes, requirements for obtaining materials from the warehouse.
The payroll sheet for wages, which replaces the payroll and payroll compiled separately, is first an accounting document, then, when transferred to the cashier, plays the role of an administrative document, and finally, after the payment of money, it becomes a supporting document. This combination of assignments reduces the total number of documents and is therefore widespread.
According to the way business transactions are reflected, documents are divided into:
1) source documents which are compiled in the process of performing a particular operation, they become the very first written evidence of its implementation. For example, cash orders, payment orders, invoices, acceptance certificates, accompanying statements to the amount with cash receipts, acts on the established discrepancy in quantity and quality when accepting inventory items.
Depending on the number of registered transactions, primary documents are divided into:
a) one-time documents - documents (cash order, check, demand, invoice), which record a single, one-time transaction;
b) accumulative documents, they reflect several homogeneous business transactions as they are performed over a certain period of time. For example, daily wage cards and monthly limit cards, which issue multiple releases of inventory items from one financially responsible person to another, vehicle waybills;
2) consolidated documents - this is the first stage of summarizing the information contained in several primary documents, which precedes their accounting processing. Consolidated documents are commodity reports of financially responsible persons, cashier's reports of the cashier, reports of accountable persons on the expenditure of cash advances by them.
The value of documentation is that the documents are the starting point of accounting.
Author: Kabkova E.N.
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