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
69. Calculation: concept and types
Calculation - Calculation of the unit cost of certain types of products, work performed and services rendered. Calculation is the final step in accounting for production costs and output, during which costs are grouped and the cost of production is calculated using certain methods.
Costing allows you to make more optimal management decisions, compare actual costs with planned ones, identify reserves and ways to further reduce material, labor and financial resources.
The calculation starts with the use of data on production costs and the number of products received and ends with the calculation of the actual cost of production.
Distinguish planned, project, normative, expected и actual costing.
Planned (estimated) cost estimates determine the average cost of products or work performed for the reporting period (year, quarter or other period). They are compiled on the basis of progressive norms for the consumption of raw materials, materials, labor costs, the use of equipment and norms for the organization of maintenance of production. These norms are average for the planned period.
Normative costing is used in the normative method of planning and cost accounting and is based on the current (current) standards.
Provisional (expected) costing is compiled as of October 1 of the current reporting year based on actual accounting data for the past 9 months and estimated data on costs and output for the remaining period until the end of the reporting year. The data of the expected costing are used to preliminarily determine the results of the organization's work, as well as to develop measures to reduce the cost of production and increase the profitability of production for the time remaining until the end of the year.
Actual (reporting) costing is compiled on the basis of accounting data on actual production costs and reflects the actual cost of manufactured products (work performed, services rendered) for the reporting period. The actual cost serves as the basis for economic analysis, forecasting, planning and decision-making for the short and long term for the manufacture, improvement or replacement of this type of product (work, service).
Also, cost estimates are divided depending on the place of expenditure and the amount of costs included in the cost of production. Allocate self-supporting, industrial и full costings.
Self-supporting cost consists of the cost of inventory at planned accounting prices, actual labor costs, the cost of services of auxiliary production at planned accounting prices and the amount of general business expenses according to the estimate, actual general team (general workshop, general farm) expenses.
Production cost consists of self-supporting cost and the sum of deviations of the actual cost of materials from planned accounting prices, deviations of actual general business expenses from the estimate.
Commercial cost (full) - is the cost of production and the costs associated with the sale of products.
Author: Kabkova E.N.
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