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
27. Forms of accounting
Currently, there are three types of accounting.
1. Memorial order form - used in certain sectors of the national economy.
Memorial order form accounting is based on the control-chess form of accounting. With this form, homogeneous documents are grouped in accumulative statements, memorial orders are compiled on their basis, orders are registered, this ensures control over their safety and allows you to obtain a checksum of the turnover for all accounts.
Disadvantages of the memorial-order form:
▪ multiple entries;
▪ separation of analytical accounting from synthetic accounting;
▪ complexity of methods for identifying erroneous entries.
2. Journal-order form - manual labor of accounting workers and small computer equipment is used.
Entries with a journal-order form, they are conducted according to the scheme: document - register - reporting form.
In a number of order journals, synthetic accounting is combined with analytical accounting, which creates a single coherent system of records. Order journals are credited to one or more accounts. The credit attribute is the leading one, since all business transactions begin to be recorded on a credit basis.
Advantages of the journal-order form of accounting:
1) combining synthetic and analytical accounting - for most accounts, analytical accounting is combined with synthetic accounting, the need to use intermediate registers is eliminated;
2) reduction in the number of entries - the rational construction of accounting registers and the General Ledger, the combination of synthetic accounting and analytical accounting in one register, document circulation is accelerated;
3) subordination of registers to the requirements of reporting, control and analysis - the registers provide for the accumulation of data in the sections necessary for reporting, data sampling at the end of the reporting period is excluded;
4) opportunities for the widespread use of small computers, a better distribution of duties between accountants, adherence to work schedules, and improvement in the organization and technique of keeping records.
The journal-order form of accounting has no prospects, since it is mainly designed for the manual labor of accounting workers.
3. Spreadsheet Automated Form - the enterprise is serviced by machine counting installations.
Spreadsheet Automated Form accounting includes the use of a complex of computers that provide an interconnected system of accounting information.
When using this form, document data is transferred to magnetic tapes, disks, which are used for processing on computers. In the process of machine processing, on their basis, unified accounting registers are obtained - machinograms, their content meets the requirements of accounting and is determined by standard projects for the comprehensive mechanization of accounting.
With this form of accounting, efficiency increases, operational planning and reporting data are used more closely.
Benefits of using machine-based accounting forms:
▪ the use of computer technology to process information, to collect and register it;
▪ possibility of an interactive mode of working with a computer;
▪ the ability to provide information upon request;
▪ freeing up accounting staff time for control and analytical functions.
Author: Kabkova E.N.
<< Back: Turnover, balance, chess statements
>> Forward: Organization of the accounting apparatus
We recommend interesting articles Section Lecture notes, cheat sheets:
▪ Conflictology. Crib
▪ National history. Lecture notes
▪ Housing law. Lecture notes
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 LCD TV with hard drive and DVD recorder
21.12.2004
Toshiba announced the release of a 17-inch LCD display with built-in hard drive and DVD burner.
The capacity of the hard drive is 160 GB. It allows you to save 284 hours of video recorded at a bit rate of 1 Mbps. Model RD-17V1 weighs 8,4 kg. At the same time, the dimensions of the novelty are 430x364x250 mm.
|
Other interesting news:
▪ Gut bacteria increase stamina
▪ IBM Watson Discovery Advisor service
▪ A new island has appeared
▪ SHARP Updates AQUOS LCD TV Lineup with 6 Models
▪ Apples are good for the brain
News feed of science and technology, new electronics
Interesting materials of the Free Technical Library:
▪ site section Welding equipment. Article selection
▪ the article is not worth a penny. Popular expression
▪ article Who is Kozma Prutkov? Detailed answer
▪ article Disaster Machine. Children's Science Lab
▪ article Verbal expressions of Morse code. Encyclopedia of radio electronics and electrical engineering
▪ article Capacitor installations. Electrical measurements. 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