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
73. Documentation on the accounting of personnel of the organization
Order (instruction) on hiring an employee (f. No. T-1) и Order (instruction) on hiring employees (f. No. T-1a) are used to register and record employees hired under an employment contract and are filled out for one employee or for a group of employees.
Employee's personal card (f. No. T-2) и Personal card of a state (municipal) employee (f. No. T-2GS (MS)) filled in by an employee of the personnel service for persons hired on the basis of: an order (instruction) on employment or other identification document; work book or a document confirming the length of service; insurance certificate of state pension insurance; military records.
Staffing table (f. No. T-3) used to formalize the structure, staffing and staffing of the organization in accordance with its Charter. The staff list contains a list of structural units, the names of positions, specialties, professions, indicating qualifications, information on the number of staff units.
Registration card of a scientific, scientific and pedagogical worker (f. No. T-4) used in scientific, research, research and production, educational and other institutions and organizations operating in the field of education, science and technology, to account for scientists.
Order (instruction) on the transfer of an employee to another job (f. No. T-5) и Order (instruction) on the transfer of employees to another job (f. T-5a) are used to register and record the transfer of an employee to another job in the same organization or to another location together with the organization.
Order (instruction) on granting leave to an employee (f. No. T-6) и Order (instruction) on granting leave to employees (f. No. T-6a) are used to register and record holidays granted to an employee in accordance with the law, the collective agreement, local regulations of the organization, and the employment contract.
Vacation schedule (f. No. T-7) is used to reflect information about the time of distribution of annual paid holidays for employees of all structural divisions of the organization for the calendar year by months.
Order (instruction) on the termination (termination) of an employment contract with an employee (dismissal) (f. No. T-8) и Order (instruction) on the termination (termination) of an employment contract with employees (dismissal) (f. No. T-8a) are used to register and record the dismissal of an employee.
Order (instruction) on sending an employee on a business trip (f. No. T-9) и Order (instruction) on sending employees on a business trip (f. No. T-9a) are used to register and record the direction of an employee on a business trip.
Travel certificate (f. No. T-10) is a document certifying the time spent on a business trip (time of arrival at the destination and time of departure from it).
Job assignment for sending on a business trip and a report on its implementation (f. No. T-10a) used to report progress.
Order (instruction) on the promotion of an employee (f. No. T-11) и Order (instruction) on the promotion of employees (f. No. T-11a) are used to design and record rewards for success in work.
Author: Kabkova E.N.
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