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
4. Financial accounting: objects, principles, tasks
The accounting system is divided into two subsystems: financial accounting and management accounting.
Financial accounting is a system for collecting and processing accounting information necessary for the preparation of financial statements. Financial accounting includes information on the accounting of balance accounts: fixed assets - intangible assets, financial investments, inventories, cash, and is used not only within the enterprise, but also by external users. Financial accounting is regulated by regulatory documents.
Purpose of financial accounting - formation of information about the activities of the organization as a whole: income and expenses, the state of funds, receivables and payables, payments to the budget and extra-budgetary funds, financial investments, financial results, etc.
The subject of financial accounting - economic activity of the enterprise.
Objects are property (economic assets, assets of the enterprise), capital and liabilities of the enterprise (sources of formation of property), as well as business transactions that cause a change in property and sources of its formation.
Financial Accounting Principles.
1. The principle of monetary expression - accounting operates with data that have a monetary value.
2. The principle of autonomy of the enterprise - the accounting accounts of the enterprise are autonomous from the accounting accounts of its owners and employees.
3. The principle of continuity - the company works indefinitely.
4. The principle of materiality - do not waste time on accounting for insignificant facts.
5. The principle of conservatism - when choosing, the accountant chooses the amount that is less optimistic.
6. The principle of constancy - during one reporting period, you need to use one form and method of accounting.
7. The principle of the national currency - in accounting, the method of valuation of funds in a constant currency is used throughout the reporting period.
8. The principle of cost - funds are valued at cost at the time of acquisition, and not at market value.
9. The principle of implementation - enterprises take into account their income at the time of shipment of goods, and not at the time of payment.
10. The principle of compliance - profit - revenue of the reporting period - costs of this period.
11. The principle of duality - the principle of balance, when accounting information is considered according to the composition of the funds and the sources of their formation: the totality of all funds (assets) is equal to the totality of sources (passive); the principle of double entry: a business transaction that changes the composition of the means and sources of formation does not violate the principle of balance.
Objectives of financial accounting.
1. Formation of complete, reliable information about the activities of the enterprise, necessary for users.
2. Providing users with information to monitor compliance with the law, the feasibility of business transactions, the availability and movement of property and obligations, the use of material, labor, financial resources in accordance with approved standards.
3. Prevention of negative results of economic activity.
4. Identification of on-farm reserves to ensure the financial stability of the enterprise.
Author: Kabkova E.N.
<< Back: Features of business accounting in the Russian Federation
>> Forward: Management accounting: essence and objects
We recommend interesting articles Section Lecture notes, cheat sheets:
▪ International law. Crib
▪ Insurance law. Lecture notes
▪ Infectious diseases. 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 Toshiba delays OLED TV launch
31.08.2007
The main reason for this decision is the extremely high cost of producing large-format OLED matrices - for example, even relatively small 11-inch "organic" Sony TVs are produced in extremely limited quantities, about 2 thousand units per month.
As for Toshiba, it has postponed the release of its 30-inch TV panels from this year to March 2010. Even less optimistic are the forecasts for the future of SED panels. Toshiba previously postponed the release of high-contrast, large-format panels indefinitely, and this situation has not changed.
And the main reason is not only problems with the license agreement with Nano-Proprietary, the owner of the patent on the SED panel. The production of new generation displays, as well as OLED solutions, is still too expensive to be able to compete with modern LCD and plasma TVs.
|
Other interesting news:
▪ Controlling lightning with a laser beam
▪ Perovskite Improves Silicon Solar Cell Efficiency
▪ TLV73333P New 300mA Capacitorless LDO Regulator
▪ Door to the world of dreams
▪ Smart glasses save energy and reduce CO2 emissions
News feed of science and technology, new electronics
Interesting materials of the Free Technical Library:
▪ section of the site Tools and mechanisms for agriculture. Article selection
▪ article All-weather rake. Drawing, description
▪ article How did the hospital appear? Detailed answer
▪ article Trutovik bone-tubular. Legends, cultivation, methods of application
▪ article VHF receiver (monitor) Harry Litall. Encyclopedia of radio electronics and electrical engineering
▪ article Standards for testing electrical equipment and devices for electrical installations of consumers. Test rectified voltage of power cables. 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