Accounting. Types of economic accounting. Characteristics and relationships (most important)

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Accounting. Types of economic accounting. Characteristics and relationships (most important)

Lecture notes, cheat sheets

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2. Types of business accounting. Characteristic and relationship

economic accounting is a system of observation, measurement, registration of economic processes and phenomena.

The economic accounting system consists of three types of accounting: operational, accounting and statistical.

Operational accounting - this is a set of accounting procedures that provide information to the phase of current control, addressed to individual areas of the economic activity of the object. It fixes the quantitative measure of the observed facts, using units of measurement organically characteristic of them (pieces, rubles, tons, hours, etc.). A distinctive feature of operational accounting is the rapid, timely receipt of information necessary for operational management. Operational accounting at enterprises is maintained by employees of workshops, sections, departments. Operational accounting data is obtained from primary documents, transmitted orally, by telephone. They are used not only locally, but also in higher authorities.

Бухгалтерский учет - this is a system for collecting, registering and summarizing information in monetary terms about the property, obligations of the organization. Accounting is solid and continuous in time, strictly documented: each operation is reflected in accounting on the basis of documents, which gives it legal force. He uses specific techniques and methods accounting data processing (system of accounts, double entry, balance, etc.).

The third component of economic accounting - statistical accounting. This is a set of accounting procedures that provide information about the quantitative measure of the same economic facts that are of a mass nature. The economic accounting system includes only that area of statistical accounting that is associated with the observation of economic objects. Statistical accounting uses operational and accounting data, and also organizes observation in the form of censuses, complete and sample surveys. Statistical data contain reports on the development of the economy, population, material standard of living and are regularly published in the press.

There is a close relationship and dependence between operational, accounting and statistical accounting. The information supplied by operational accounting is used for inclusion in an accounting information model or for statistical generalizations. Techniques for monitoring the correctness of operational accounting by accounting data have been developed: many information arrays that arise in the process of operational and accounting are not subjected to statistical processing. Factors for the correct construction of economic accounting: the unity of the subject (production process), the unity of purpose (information about economic processes), the unity of management (management of economic accounting is carried out by the State Statistics Committee, accounting - by the Ministry of Finance).

The results of observations of the functioning of economic objects, obtained through operational, accounting and statistical accounting, complement each other and are embodied in a single system of reporting indicators, statistically generalized, up to the highest level - to the characteristics of the development of the country's economy.

Author: Kabkova E.N.

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