Accounting- this is an ordered system for collecting, registering and summarizing information in monetary terms about the property, obligations of the organization and their movement through continuous, continuous and documentary accounting of all business transactions.
Accounting in accordance with the law on accounting can be conducted: by the chief accountant accepted by the enterprise for employment contract, CEO in the absence of an accountant, an accountant who is not a chief accountant, or third party(accounting support).
Objects accounting are the property of the organization, their obligations and business operations carried out by organizations in the course of their activities.
The main task of accounting is the formation of complete and reliable information ( financial statements) on the activities of the organization and its property status, which is necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external - investors, creditors and other users of financial statements, on the basis of which it becomes possible:
prevention of negative results economic activity organizations;
identification of on-farm collateral reserves financial stability organizations;
control of compliance with the law in the implementation of economic operations by the organization;
control of expediency of economic operations;
control over the availability and movement of property and liabilities;
control over the use of material, labor and financial resources;
control of compliance of activities with approved norms, standards and estimates.
Accounting tasks are solved by using various methods and techniques, the totality of which is called the accounting method, which includes the following main elements:
Documentation - a written certificate of a completed business transaction, giving legal force to accounting data;
Evaluation - a way of expressing funds and their sources in monetary terms;
Accounting: details for an accountant
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Should be based on Federal Accounting Standards Reserves, Reserves, Long-term Contracts, Non-produced... should be based on Federal Accounting Standards Reserves, Reserves, Long-term Contracts, Non-produced... in transit are reflected in accounting in the assessment provided for government contract... normative legal acts governing accounting and preparation of accounting (financial) statements ...
Formation of postings in accounting to the document Reflection of salary in the accounting of the program "... in the account of obligations previously formed in accounting. Such amounts in ... accrued on account of liabilities formed in accounting. Such amounts can correspond to ... the document "Reflection of wages in accounting" can be set automatically, and ... the formation of postings to reflect vacation in accounting differences between types of transactions Annual ...
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Are presented for filling? If accounting registers (primary accounting documents) are formed ... 11 Instructions No. 157n accounting registers are compiled according to unified forms, ... (consolidated) accounting documents, accounting registers are compiled in the form of an electronic document ... within the framework of the workflow with the frequency of formation of accounting registers (transaction logs) on. .. are reflected in the electronic accounting register by persons responsible for maintaining ...
The Federal Accounting Standard FSBU 25/2018 “Lease Accounting” was approved, which adopted ... the development of an accounting policy for Russian accounting? We conducted a comparative analysis of IFRS ..., if the rules for a specific accounting issue of the FSBU are not established. That's why...
accounting documents; signing and correcting accounting documents; storage of accounting documents; accounting documents. Application ... FSBU “Documents and workflow in accounting ... records on accounting accounts. Storage of accounting documents The procedure for storing accounting documents is regulated by the article ...
Responsible for accounting. If accounting is transferred to another person (... accounting establishes the minimum necessary requirements for accounting, as well as acceptable methods of accounting ... and industry accounting standards, the rules for maintaining accounting and compiling accounting ... cases when accounting and storage of accounting documents are not organized by the head ...
Years, accounting for leased objects is carried out in accordance with the Federal Accounting Standard for ... changing them valuations in accounting, in case of early termination of contracts for the use of ... non-financial assets as an independent object of accounting, and depreciation accrued on this ... agreement - 360,000 rubles. In accounting in the interreporting period as of ..., institutions will be able to reflect innovations in accounting only after they enter into ...
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Justification for the conclusion: Accounting and storage of accounting documents are organized by the head economic entity...between representative and represented). Accounting is the formation of documented systematized information ... under an accounting agreement, they are limited to the accounting objects indicated above. Drafting ... to accounting registers. Accounting reporting In organizations where accounting is maintained on ...
Accounting and (or) primary accounting documents; registration in the accounting registers of an imaginary accounting object ... a sham accounting object; maintenance of budgetary (accounting) accounts outside the applicable accounting registers; lack of primary ... accounting documents, and (or) accounting registers ...
Organization? What is the procedure for reflecting in the accounting of the organization of operations associated with ... costs. According to the Chart of Accounts for accounting of financial and economic activities of organizations and ... assets to be reflected in accounting as part of inventories ... other provisions (standards) for accounting. Changing the initial cost of fixed assets ... with the material: - Encyclopedia of solutions. Accounting for the cost of repairing fixed assets ...
They completely duplicate the provisions of the Law on Accounting and Instruction No. 157n, that is ... when the legislation of the Russian Federation on accounting changes, the provisions of federal and (or) industry ...
In relation to a specific accounting object, a method of accounting is selected from the methods ... established by law Russian Federation on accounting, federal and (or) ... Methodological recommendations "On the accounting of fixed assets in agricultural organizations ... On the approval of the Chart of Accounts for the accounting of financial and economic activities of enterprises ... with methodological recommendations accounting for production costs and...
Accounting Information Function
The information function is one of the most important accounting functions in the management complex of both a separate economic entity and the entire market economy. To date, the role and significance of timely incoming economic information is constantly increasing.
For external users, in relation to the information function, the purpose of accounting is the formation of reliable information about the financial position of the enterprise and the trends in the changes taking place in it over the period under study. This information can be useful to a wide range of users when making management decisions.
Interested users accounting information are individuals who have any need for information about the organization. However, users need to have sufficient knowledge and skills to understand, evaluate and use this information.
Interested users can be potential and real investors, employees, creditors, buyers and customers, suppliers and contractors, authorities and the general public.
In the context of the formation of market relations, the constant improvement of forms and methods of management, the availability different forms ownership is a constant strengthening of the control function of accounting. Strengthening the control function becomes possible due to the improvement of its methods and forms, the use of foreign experience, the introduction of computer technology, the use of the workstation of an accountant, analyst and economist.
In the accounting system, the role of the control function is constantly growing and strengthening, because the owners and management personnel need to know the current financial condition of their enterprise and its solvency.
With the help of special accounting methods and techniques, three main types of control are carried out:
Control in the accounting system is carried out in the following main areas:
Remark 2
The use of automation of the accounting process contributes to strengthening the control functions of accounting in the management system.
This function is associated with the continuous improvement of the accounting system and the growth of its control functions. It should be especially noted that for the implementation of this function, appropriate conditions are needed: equipped storage facilities, control and measuring instruments, etc.
The tools for implementing this accounting function is to conduct an inventory of the organization's property, which allows you to identify changes that occur in the composition of its property.
Accounting in the organization performs the function of feedback. Without this function, the existence of a control system is unthinkable.
Using the feedback function using accounting information that reflects the values of indicators, it is possible to monitor the implementation of planned indicators, norms, estimates, standards, as well as compliance with the rational use of all resources, identifying various shortcomings and production reserves.
The analytical function is a set of measures to provide various services of the organization with reliable and complete information for analyzing the activities of the organization using accounting tools.
For efficient operation, the enterprise needs a well-functioning accounting and reporting system. The legislation partially defines the main tasks and functions of accounting in the enterprise. However, the company can independently supplement and specify them based on its goals and priorities.
Law No. 402-FZ introduced the concept of accounting, from which two key points follow:
The list of specific tasks is excluded from Law No. 402-FZ, but from the definition it follows that the main tasks and functions of accounting are focused on reporting.
In the order of the Ministry of Finance No. 34n (clause 4 of section I), the “old” wording remained. The range of issues that the accounting system of the enterprise should solve includes:
This does not contradict the Law and the priority goal of accounting approved by it - to provide interested persons with data on financial condition organization and movement of its financial flows.
Note that such a meaning was not always invested in the accounting function. Modern interpretations have been introduced since the beginning of 2013. Previously, accounting had to ensure the collection, grouping and provision of data on the property and liabilities of the company. Now the emphasis is shifted towards determining the financial position of the enterprise, which should inform its reporting.
The current approach introduced in the process of reform Russian standards and bringing them to the international ones.
There are three main functions in accounting:
All three areas are interrelated and generally boil down to ensuring the compilation and presentation of reports or individual data, including reporting to regulatory authorities.
For business purposes, if we formulate the functions of accounting briefly, it is the provision of information for effective decision-making. In this regard, accounting tasks can be divided into three:
Without the fulfillment of these tasks, effective management of the organization is impossible.
Accounting in any enterprise is an integral part of the management system, since it provides information, and this is the basis for decision-making.
Accounting data allows you to make plans based on data from previous periods, analyze the results, identify deviations from the planned level and correct the decisions made.
Accounting functions provide the ability to perform the basic functions of the management system: planning, control, analysis and regulation.
Considering business goals commercial organization, the accounting department should solve the following tasks:
The functions of accounting, effectively performed by the accounting department, provide the ability to quickly make informed decisions at all levels of management.
As for the accounting service, for the Accounting department, the functions and tasks of the department are determined by each organization independently, based on its specifics, scale of activity and other factors. In any case, the functional component of the accounting department is determined by the main tasks and functions inherent in accounting in general.
The basic function of accounting in the organization management system is the information function. It lies in the fact that accounting on the basis of registration, systematization and generalization of data on completed business transactions provides users with information about the assets, liabilities of the organization, sources of financing for its activities, income, expenses and other objects.
The control function of accounting consists not only in the fact that it provides verification of the compliance of operations performed with the law, but also in the fact that accounting allows you to control the availability, expediency and efficiency of the use of material, financial, labor and other resources of the organization.
Accounting - the basis for analysis. Using data on the actual performance of the organization, you can build forecasts and plans, implement budgeting, and identify deviations from planned indicators. Consequently, these activities will contribute to the adoption of the necessary management decisions and improve the efficiency of the organization as a whole.
Topic 1. Introduction to the discipline. Essence and types of accounting.
Terminology
In 1998, adopted by the State Duma The federal law"About medicines". It regulates relations arising in connection with the development, production, manufacture, preclinical and clinical studies of medicinal substances, control of their quality, effectiveness, safety, storage conditions. According to this law, the following terms in pharmacy.
medicinal substance- This is a medicinal product, which is an individual chemical compound or biologically active substance.
Medicines- substances used for the prevention, diagnosis, treatment of a disease, obtained from blood, blood plasma, as well as organs, tissues of a person or animal, plants, microorganisms, minerals, by synthesis methods or using biological technologies.
Dosage form- a condition convenient for use, which is attached to a medicinal product or medicinal plant material, in which the necessary therapeutic effect is achieved.
Medications- dosed drugs in a specific dosage form.
Accounting is an area of special economic knowledge having in modern society important applied value. It is necessary for every enterprise, regardless of the type and purpose of its activities. Accounting provides registration, processing, storage information about the facts of financial and economic activity in order to provide it to interested parties for making management decisions.
Knowledge of accounting and the ability to analyze the data obtained are necessary not only for accounting employees, but also for business managers, since responsibility for the organization of accounting and for compliance with the law
when performing business operations, it is carried by the head of the enterprise.
The Economist currently performs duties in a complex social, economic and legal environment. In this regard, the list of knowledge that he must possess is expanding. The purpose of teaching the discipline "Accounting" is to form students' understanding of the essence and role of accounting, methodology and organization of accounting at enterprises of various organizational and legal forms.
It is very important that at the end of the course the student has a clear and precise understanding of:
Essence and principles of accounting as an information system for making management decisions on efficient use various resources;
Theoretical interpretation of the main categories of accounting on the basis of regulations;
Specific methods and techniques for working with primary documentation and reporting;
Specific methods of organizing the accounting of enterprise funds on the basis of existing legislative acts and normative documents;
Specific methods of organizing the accounting of capital and liabilities of the enterprise.
Accounting is the most important component of the economic accounting system. Economic accounting is divided into: operational accounting; statistical accounting; Accounting. In order to evaluate all the facts of economic activity, the property of an organization, its capital and liabilities, the following types of meters are used: natural (to measure the physical properties of objects, i.e. this group of meters is used to account for the number material assets in pieces, kg, m, etc.); labor (to measure the output of employees of the organization, control production rates are most often used together with natural indicators); cost (monetary) (to assess everything that the company owns). Cost meters are universal, generalizing, because allow you to evaluate, measure heterogeneous objects of accounting. In Russia, the currency is the ruble. In accounting, all types of meters are used.
Accounting is an ordered system for collecting, registering and summarizing information in monetary expression about the property, obligations of the enterprise and their movement through continuous, continuous and documentary accounting of all business transactions.
On present stage development domestic economy, accounting is divided into two subsystems: 1) financial accounting and reporting; 2) management accounting.
The main tasks of accounting financial accounting are:
Formation of complete and reliable information about the activities of the enterprise and its property status;
Providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when the enterprise conducts business operations and their expediency, the presence and movement of property, obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;
Prevention of negative results of economic activity of the enterprise and identification of intra-economic reserves to ensure its financial stability.
Methodological foundations organization of accounting and its principles are determined by the Federal Law of the Russian Federation "On Accounting" (see the list of regulatory materials).
Basic principles:
The enterprise is considered as a separate object of accounting. The property and liabilities of this enterprise are accounted for separately from the property and liabilities of owners (owners) and other enterprises;
Using the accrual method and delimiting income and expenses between related reporting periods, i.e. income and expenses are recognized and reflected in those periods when there was a fact of the transaction;
The company is operating now and in the near future. It has no intention and no need to liquidate or significantly reduce the activity, and, therefore, the obligations will be repaid in the prescribed manner (assumption of business continuity);
Property and liabilities have a valuation (in rubles and kopecks). The assessment should be made with the greatest possible precision and care.
Separate reflection of production costs and capital investments;
Accounting is carried out by double entry in the system of accounts;
The identity of the data of synthetic (generalizing) and analytical (detailing) accounting must be observed;
The reflection of business transactions in the accounting accounts in the organization should be carried out without any exception (that is, absolutely all transactions should be reflected in the accounting, regardless of assessment and significance).
In the business management system of the organization Accounting performs a number of functions:
-control : accountants, audit firms, tax services exercise control over the safety, availability and movement of the property of the organization, the correctness of settlements with the state and other subjects of economic relations. With the help of accounting, three types of control are carried out: preliminary, current and subsequent;
- informational : this function is one of the main functions of accounting, since accounting is the main source of reliable, objective, timely and operational information.
-ensuring the safety of property: the performance of the function implies that the enterprise has storage facilities equipped with office equipment; improvement of the accounting system itself, the use of reasonable and practically applicable methods for identifying shortages, waste and other abuses, the use of modern computer technology for collecting, processing and transmitting information for making a management decision;
- feedback : in accounting, as information system, there are 3 interrelated, interdependent, interdependent components: input of disordered data, data processing, output of ordered data. Thus, accounting provides all information about the state of the object, as well as all significant deviations from the parameters normal for this object;
- analytical: allows you to reveal the existing shortcomings, study the history of the development of the enterprise and, on this basis, predict development prospects and ways to improve all areas of economic activity.
Accounting is organized and carried out at the enterprise in one of the following ways:
1) accounting is carried out by a specialized structural unit enterprises - accounting (accounting service). Head of accounting Chief Accountant appointed to this position by the head of the enterprise;
2) accounting is carried out by a specialized firm on a contractual basis;
3) accounting is carried out by an accounting specialist with an appropriate license.
4) accounting is carried out by the head of the enterprise independently.
Accounting has a number of features:
Is solid and continuous in time, i.e. continuous observation of economic processes and phenomena is carried out;
Strictly documented, those. each operation is reflected in accounting only on the basis of documents, which gives the accounting a legal evidentiary force;
Uses specific tricks and methods processing of credentials;
Applies all three types of meters and above all a money meter;
Organized within individual business entities.
According to the legislation of the Russian Federation, the manager is responsible for the organization of accounting at the enterprise. Accounting is the responsibility of the chief accountant.
The rights and obligations of the chief accountant are given in the Federal Law of the Russian Federation "On Accounting".
Topic 2. The subject of accounting.
1. Subject of (financial) accounting- financial and economic activities of the organization (enterprise), aimed at fulfilling the statutory obligations.
accounting objects are:
Enterprise property;
Enterprise rights;
Enterprise capital;
Enterprise obligations;
Business operations carried out by enterprises in the course of their activities.
2. In the course of the work of the enterprise, the implementation of financial and economic activities, there is a circulation of economic assets (property). Business activities combine a large number of economic situations and processes. The main processes are as follows: the process of supplying (providing) the enterprise with property; production process of products (works, services); the process of realization (sales) of products (works, services). In accounting, all processes are presented as separate business transactions. In the process of supply, such of them as the receipt of materials from suppliers, payment of transport and procurement costs are taken into account. Depreciation of fixed assets, wages personnel, deductions for social insurance and provision, release of materials for production, etc. fixed during the production process. The process of realization (sales) includes operations: receipt of proceeds (income) from sales, sale of products to customers, calculation of the cost of goods sold, calculation of profit from sales of products.
Thus, one part of the economic assets of the enterprise is in the sphere of production (works, services), for example, materials, equipment, the other is in the sphere of circulation: finished and shipped products, cash at the cash desk, at the settlement and currency accounts, in settlements with buyers. In addition, part of the economic assets may be located in the non-productive sphere ( residential buildings, hostels, sports facilities, houses and recreation centers, medical institutions that are on the balance sheet of the enterprise).
To carry out economic activities, organizations use a variety of economic resources - assets (property, funds). Assets (property, economic assets) are inventory items and cash, both owned by the company and temporarily or permanently outside its ownership (eg leased fixed assets). The composition of the assets is very diverse. For the purposes of accounting and analysis, they can be grouped according to a number of characteristics: by type and location; by time of use in the production process; according to the sources of formation.
Classification of assets by type and location:
Sphere of production: 1)Fixed assets
main intangible assets
facilities
2) Revolving funds (objects of labor)
Scope of circulation: 1) Fixed assets of the sphere of circulation
2) Items of circulation;
3) Cash;
4) Funds in accounts.
Withdrawn funds: investments and losses: Future expenses; short term and long term financial investments; losses of the organization, etc.
Non-manufacturing area: fixed assets and revolving funds, objects of circulation - money, funds in settlements, abstract funds of the non-productive sphere.
Fixed assets act as fixed assets and intangible assets. TO intangible assets include the rights to use various natural resources, objects intellectual property and other similar rights. As part of fixed assets, enterprises reflect various material values used as means of labor in kind for a long time, both in the field of material production as well as in the non-manufacturing sector. TO fixed assets in accordance with the legislation in force in the Russian Federation (ORDER dated March 30, 2001 N 26n ON APPROVAL OF THE REGULATION ON ACCOUNTING "ACCOUNTING OF FIXED ASSETS" PBU 6/01 (as amended by Orders of the Ministry of Finance of the Russian Federation dated 18.05.2002 N 45n, dated 12.12.2005 N 147n , dated 18.09.2006 N 116n, dated 27.11.2006 N 156n) include buildings, structures, transmission devices, power and working machines and equipment, vehicles, computer technology, tools, inventory and accessories, working and productive livestock, perennial plantations, land, on-farm roads and other means of labor, serving more than 12 months or a normal production cycle, regardless of their cost. Thus, fixed assets are part of the means of labor, with the help of which a person acts in the production process on objects of labor in order to obtain a certain product (work, service). Main Feature fixed assets is that they function for a long time in an unchanged natural form in the production process and gradually transfer their value to the cost of the manufactured product in the form of depreciation charges.
Revolving funds (objects of labor) - are completely consumed during one period of the production process and transfer their value to the costs of production. The composition of the objects of labor includes raw materials, materials (main and auxiliary), semi-finished products of own production and purchased, components, fuel, energy, costs in work in progress (backlogs), household equipment, overalls and shoes, bed linen, rags, cleaning material, scrap metal and other types of materials.
