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
5. Management accounting: essence and objects
Management Accounting - a type of activity within the framework of one enterprise, which provides the administrative apparatus with the information necessary for planning, managing and controlling the activities of the enterprise.
Management Accounting - a new branch of knowledge that combines several applied economic sciences: planning, organization and management of production, regulation, accounting and operational accounting, economic analysis, etc.
Subject of management accounting - production activities of the enterprise as a whole and its structural divisions. Management accounting includes part of the operations associated with the processes of procurement and procurement of material assets and the sale of finished products.
Objects of management accounting.
1. The costs of the enterprise and its structural divisions.
2. Results of economic activity.
3. Internal pricing.
4. Forecasting future financial transactions.
5. Internal reporting.
The management accounting system deals with business transactions; based on the production cost calculated in management accounting, a balance sheet valuation of the assets of the enterprise is carried out, the administration of the enterprise cannot be guided in its activities by unverified subjective estimates; management accounting information is used to make decisions.
Objectives of management accounting.
1. Cost calculation planning, accounting and forecasting of periodic expenses of the reporting period, as well as planning and accounting for fixed (long-term) expenses for capital investments and investment activities.
2. Control and analysis of expenses by segments, products, divisions, deviations from the norms and cost estimates.
3. Planning, accounting and analysis of income and results of activities in areas, divisions, responsibility centers, etc.
4. The management accounting system is created for the management of a specific enterprise and cannot be regulated by mandatory norms and standards. Well-organized management accounting ensures control of current work and improves its results in the future.
If the management of the enterprise considers management accounting useful for on-farm management, it must organize it and ensure the effective management of its organization, but its introduction is not necessary.
It is necessary to allocate in the Chart of Accounts a list of accounts for management accounting of production and distribution costs, as well as stocks.
Accounts for accounting for production costs are considered as off-balance sheet, but not off-balance sheet, and are included in the group of "management accounts for accounting for production success": accounts for sales, production costs, other costs.
The problem of implementing management accounting at Russian enterprises - keeping two independent types of accounting in parallel - accounting and management - is an inefficient occupation. If the system of filling in accounting registers is rebuilt, then accounting and tax accounting can be combined with management accounting. In this case, the manager will receive all the information he needs every day, and the accountant will receive all the data for compiling accounting and tax reporting.
Author: Kabkova E.N.
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