- Methodology of accounting
Содержание
- 2. Damn lucky for someone who has never studied accounting. Then he would have immediately realized that
- 3. A good accountant is expensive, and a bad one is much more expensive Stanislav Jerzy Lez
- 4. Definition Accounting is the formation of documented systematized information about objects provided for by law, in
- 5. Types of accounting Financial accounting - focused on external users of information (this is traditional accounting);
- 6. Maintaining accounting records All organizations are required to maintain accounting records. Some organizations (small businesses) may
- 7. Regulation of accounting Accounting is regulated by special documents -standards. The accounting standard is a document
- 8. Regulation of accounting federal accounting standards; branches of industry accounting standards; regulatory acts of the Central
- 9. Regulation of accounting In addition to national accounting standards, there are also international financial reporting standards
- 10. The presence of different accounting models is explained by the following reasons Economic, social and cultural
- 11. British-American model Accounting statements are the main source of information for investors, shareholders and only then
- 12. Continental model Accounting statements are focused on the largest creditors (commercial banks). The system is focused
- 13. Other models Some authors, in addition to these two models, distinguish other accounting models: the South-American
- 14. Lack of unity within the country. For example, in Germany, IAS is used by: Adidas, Bayer,
- 15. How significant are the differences in the presentation of the company's results of operations? The table
- 16. How significant are the differences in the presentation of the company's results of operations?
- 17. How significant are the differences in the presentation of the company's results of operations?
- 18. The purpose of IFRS is to ensure the process of harmonization of accounting
- 19. Application of the IFRS in the world There are several variants for applying IFRS: 1. Applying
- 20. Application of the IFRS in the world 2. National organizations of the development of financial reporting
- 21. Application of the IFRS in the world 3. Stock exchanges and bodies regulating the securities market
- 22. Application of the IFRS in the world 4. Using of the IFRS in the preparation of
- 23. Application of the IFRS in the world 5. Using of the IFRS by the companies themselves
- 24. Benefits of using the IFRS for business Improving the quality of information for decision-making by managers;
- 25. Benefits of using the IFRS for potential investors Improving the quality of information for making investment
- 26. Benefits of using the IFRS for the state Strengthening the capital market and increasing its attractiveness;
- 27. International Accounting Standards Board The main goal of the IASB is to provide a process for
- 28. The IFRS development process Creation of a Preparatory Committee from a wide range of specialists in
- 29. The IFRS development process 2. Development and publication of the original document - the primary draft
- 30. The IFRS development process 3. Preparation of a working draft of the provisions of the standard,
- 31. The IFRS development process 4. Issue of the final international financial reporting standard - IFRS (formerly
- 32. The IFRS development process 5. Introduction of the standard – in most cases, new standards begin
- 33. Types of standards IAS - International accounting standards - were issued until 2003. IAS 1-41 were
- 34. Types of standards In addition, there are interpretations to the standards (sequences) - SIC - Standards
- 35. Bookkeeping Accounting and storage of accounting documents are organized by the head of an organization. The
- 36. Requirements for the chief accountant in Russia For chief accountants of some organizations (PJSCs, investment funds,
- 37. Bookkeeping The totality of accounting methods forms the accounting policy of the organization. An organization independently
- 38. Accounting objects facts of economic life; assets; liabilities; sources of funding for its activities (capital); incomes;
- 39. Accounting objects A fact of economic life is a transaction, event, operation that has or is
- 40. Source documents Mandatory details of the document: 1) the title of the document; 2) date of
- 41. In addition to the required details, extra information can be included in the documents. Moreover, if
- 42. Source documents The primary accounting document must be drawn up when the fact of economic life
- 43. Source documents Requirements of the chief accountant in writing form that are connected with the procedure
- 44. Source documents The primary accounting document is drawn up on paper and (or) in the form
- 45. The documents must be kept in the form in which they were drawn up. Translation of
- 46. Source documents in Russia The documents are prepared in Russian. If the primary document is in
- 47. The date of drawing up the primary document is the day of its signing by the
- 48. When drawing up primary documents, you can draw up several related facts of economic life with
- 49. It is possible to draw up lasting facts of economic life (accrual of interest, depreciation), as
- 50. It is allowed to use as primary documents that one that was drawn up or received
- 51. The list of persons entitled to sign documents is established by the head of the organization.
- 52. Bookkeeping The data contained in primary accounting documents are subject to timely registration and accumulation in
- 53. Financial statements The financial statements should provide a reliable representation of the financial position of an
- 54. The unprecedented thickness of this report protected it from the danger of being read. W. Churchill
- 55. Financial statements There are three types of lying: bragging, lying, and reporting. J. Bulatovich (Polish publicist)
- 56. Отчетность в высказываниях Automation can never completely replace accounting. It is not profitable V. Borisov (Russian
- 57. Отчетность в высказываниях If you want to take control of your life, you must regularly prepare
- 58. Financial statements Financial statements are provided to external users of information Users
- 59. Who are external users? Shareholders Investors Suppliers Users with direct financial interest
- 60. Who are external users? Tax authorities Banks Government bodies Auditing companies Buyers Users with indirect financial
- 61. Who are external users? Exchanges Statistical bodies Judiciary Users without financial interest
- 62. What is reporting for? Analysis of financial condition Evaluation of the efficiency of functioning Planning for
- 63. Assumptions of Formation of Financial Reporting Indicators The assets and liabilities of an organization exist separately
- 64. Assumptions of Formation of Financial Reporting Indicators The organization will continue its activities for the foreseeable
- 65. Assumptions of Formation of Financial Reporting Indicators Business continuity - going concern
- 66. Assumptions of Formation of Financial Reporting Indicators The accounting policy adopted by the organization is applied
- 67. Assumptions of Formation of Financial Reporting Indicators They are reflected in the accounting and reporting of
- 68. General requirements for financial statements The reporting should give a reliable view of the financial position
- 69. Financial statements Annual financial statements consist of a balance sheet, a statement of financial results and
- 70. Financial statements It is mandatory to draw up annual financial statements (for a calendar year). Preparation
- 71. Financial statements The financial statements are considered to be drawn up after they are signed by
- 72. Financial statements State information resource - a set of financial statements of economic entities, as well
- 73. Accounting method
- 74. Method elements Traditionally, there are 8 elements of the accounting method: - Documentation - Inventory -
- 75. Inventory Inventory is a check of the compliance of the actual availability of assets with their
- 76. Inventory - documents 1. Order to conduct an inventory 2. Inventory list (including receipt of the
- 77. Inventory - results 1. Surplus (other incomes at market prices (fair value)) "... Inventory, like any
- 78. Natural loss Methodological recommendations for the development of norms of natural loss (Order of the Ministry
- 79. Example The frozen berry was received on 08/10/19. Net weight 1000 kg. The berry was released:
- 80. Example Losses during storage of berries released on 12/14/19 (4 months 5 days) 600 * 0.65%
- 81. The culprit has not been identified Letter of the Ministry of Finance dated 20.05.14 No. 03-03-07
- 82. Doubtful accounts receivable The receivables of the organization are considered doubtful if they are not repaid
- 83. Doubtful accounts receivable Since 2011, organizations are required to create reserves for doubtful debts. Basis -
- 84. Doubtful accounts receivable Accounts receivable are recognized as doubtful from the date of due date of
- 85. Monetary measurement Accounting objects are subject to monetary measurement. Monetary measurement of accounting objects in the
- 86. Calculation (costing) In some cases, it is not possible to directly determine the cost estimate of
- 87. Costing - Cost Allocation Let the transported goods occupy the following volumes and have masses: cotton
- 88. Costing - Cost Allocation Accordingly, the amount of transportation costs can be distributed among the goods
- 89. Costing - Cost Allocation Let the transported goods occupy the following volumes and have masses: cotton
- 90. Costing - Cost Allocation Accordingly, the amount of transportation costs can be distributed among the goods
- 91. Recommendation Try to account as many cost drivers as possible. For this, it is possible to
- 92. Costing - Cost Allocation Let the transported goods occupy the following volumes and have masses: cotton
- 93. Costing - Cost Allocation First, let's calculate the distribution ratios for each base. 1. Ratios by
- 94. Costing - Cost Allocation Then we calculate the total bases for each product: cotton wool -
- 95. Costing - Cost Allocation Let's add one more factor to the model - cost cotton wool
- 96. Costing - Cost Allocation
- 97. Costing - Cost Allocation The multi-factor distribution allows you to take into account many factors that
- 98. Accounts In accordance with the classical definition, an account is a special two-sided table that allows
- 99. Активные счета – на них отражается имущество организации Dt Ct Bal 100 200 300 500 Turn
- 100. Пассивные счета – на них отражаются источники формирования имущество организации Dt Ct Bal 100 200 300
- 101. Активные счета – на них отражается имущество организации Dt Ct Bal 100 200 300 500 Turn
- 102. Double entry The simultaneous reflection of a debit transaction on one account and a credit on
- 103. Double entry Dt Ct Bal 400 200 Turn Dt 200 Turn Ct 0 Materials Bal 600
- 104. Double entry There are 4 types of business transactions in total Asset + = Liability +
- 105. Double entry (A- = P-) Dt Ct Bal 500 200 Turn Dt 0 Turn Ct 200
- 106. Double entry (A ± = P) Dt Ct Bal 600 150 Turn Dt 0 Turn Ct
- 107. Double entry (A = P ±) Dt Ct Bal 400 250 Turn Dt 0 Turn Ct
- 108. Accounting objects
- 109. Assets Assets are resources whose value can be estimated and from which the company expects to
- 110. Cash Cash means cash and non-cash funds of an organization stored in the cash desk and
- 111. Cash Non-cash funds are kept in current accounts in banks. Currently, almost all interaction of organizations
- 112. Cash In some cases, transactions on current accounts may be blocked. This usually happens at the
- 113. Cash To store currency, organizations may use foreign currency accounts. However, on the territory of the
- 114. Cash In addition to current and foreign currency accounts, organizations may have special bank accounts. Today,
- 115. Cash Operations with cash is called cash flow. The cash flows of the organization are divided
- 116. Cash a) receipts from the sale of products and goods to buyers; b) payments to suppliers
- 117. Cash An entity's cash flows from transactions related to the acquisition, creation or disposal of an
- 118. Cash a) payments to suppliers and employees of the organization in connection with the acquisition, creation,
- 119. Cash The cash flows of the organization from operations related to the attraction of financing by
- 120. Cash a) monetary payments of owners to the capital, proceeds from the issue of shares, an
- 121. Cash documents Monetary documents are special protected in some way documents (pin codes, passwords, etc.), purchased
- 122. Cash equivalents Cash equivalents are highly liquid financial investments that can be easily converted into a
- 123. Short-term financial investments Financial investments are investments in other companies made through the acquisition of financial
- 124. Short-term financial investments The main differences between short-term financial investments and cash equivalents are: - duration
- 125. Short-term financial investments All financial investments are divided into two groups: - financial investments, for which
- 126. Short-term financial investments If the current market value can be determined (for example, at the rate
- 127. Accounts receivables Accounts receivable are amounts owed to this organization by other participants in economic relations,
- 128. Accounts receivables Accounts receivable are funds withdrawn from the organization's turnover. At the moment, these funds
- 129. Accounts receivables A receivable is recognized as doubtful if the organization has no assurance about the
- 130. Accounts receivables Organizations can use several tools to manage doubtful accounts receivable. One of the most
- 131. Accounts receivables An extreme case of doubtful accounts receivable is bad accounts receivable. Bad debts (that
- 132. Accounts receivables In addition the debtors of the organization may be its own employees (for example,
- 133. VAT The amounts of VAT on the purchased values are actually a kind of accounts receivable,
- 134. Stocks Inventories are one of the main group of assets, which includes several important components: -
- 135. Fixed assets Fixed assets are assets that have a tangible form that can bring economic benefits
- 136. Fixed assets - buildings and constructions. In recent years, this subgroup is increasingly referred to as
- 137. Fixed assets Organizations are given the right to revalue fixed assets, that is, to bring their
- 138. Intangible assets These are non-monetary assets protected by certain copyrights. These include: - works of science,
- 139. Goodwill One of the most specific types of intangible assets is goodwill - business reputation. Goodwill
- 140. Investments in future non-current assets Fixed assets and intangibles sometimes have a long period of preparation
- 141. Profitable investments in material assets Income investments in tangible assets include those fixed assets that are
- 142. Long-term financial investments Long-term financial investments are investments in securities for a period of more than
- 143. Capital - sources of property formation The sources of property formation are divided into two groups:
- 144. Accounts payable Accounts payable is a debt owed by this organization to someone. There are many
- 145. Accounts payable Accounts payable to suppliers and contractors for goods, works, services - this type of
- 146. Accounts payable When the liability is extinguished in cash or other assets, then there is a
- 147. Accounts payable
- 148. Short-term credit and loans Short-term credits and short-term loans provided to organizations by other entities, for
- 149. Provisions Provisions are liabilities with an uncertain amount or period that either will necessarily arise in
- 150. Long credit and loans Long-term credit and borrowings provided to organizations by other entities for the
- 151. Equity The authorized capital is the valuation of the organization's property, which was contributed to it
- 152. Equity The share in the authorized capital belonging to the participants of the established organization gives
- 153. Equity Additional capital ("air capital") - capital resulting from the revaluation of fixed assets. Gradually over
- 154. Equity In addition to the revaluation of fixed assets, share premium can also be a source
- 155. Equity Profit of the organization: - gross profit, defined as the difference between the revenues and
- 156. Equity Part of the profit can be used to pay dividends, and part - to form
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Damn lucky for someone who has never studied accounting. Then he
Damn lucky for someone who has never studied accounting. Then he
A good accountant is expensive, and a bad one is much
A good accountant is expensive, and a bad one is much
Definition
Accounting is the formation of documented systematized information about objects provided
Definition
Accounting is the formation of documented systematized information about objects provided
Types of accounting
Financial accounting - focused on external users of information
Types of accounting
Financial accounting - focused on external users of information
Maintaining accounting records
All organizations are required to maintain accounting records.
Some organizations
Maintaining accounting records
All organizations are required to maintain accounting records.
Some organizations
Regulation of accounting
Accounting is regulated by special documents -standards.
The accounting standard
Regulation of accounting
Accounting is regulated by special documents -standards.
The accounting standard
Regulation of accounting
federal accounting standards;
branches of industry accounting standards;
regulatory acts of
Regulation of accounting
federal accounting standards;
branches of industry accounting standards;
regulatory acts of
Regulation of accounting
In addition to national accounting standards, there are also
Regulation of accounting
In addition to national accounting standards, there are also
The presence of different accounting models is explained by the following
The presence of different accounting models is explained by the following
British-American model
Accounting statements are the main source of information for investors,
British-American model
Accounting statements are the main source of information for investors,
Continental model
Accounting statements are focused on the largest creditors (commercial banks).
The
Continental model
Accounting statements are focused on the largest creditors (commercial banks).
The
Other models
Some authors, in addition to these two models, distinguish other
Other models
Some authors, in addition to these two models, distinguish other
Lack of unity within the country.
For example, in Germany,
IAS is
Lack of unity within the country.
For example, in Germany,
IAS is
How significant are the differences in the presentation of the company's
How significant are the differences in the presentation of the company's
How significant are the differences in the presentation of the company's
How significant are the differences in the presentation of the company's
How significant are the differences in the presentation of the company's
How significant are the differences in the presentation of the company's
The purpose of IFRS is to ensure the process of harmonization
The purpose of IFRS is to ensure the process of harmonization
Application of the IFRS in the world
There are several variants for
Application of the IFRS in the world
There are several variants for
Application of the IFRS in the world
2. National organizations of the
Application of the IFRS in the world
2. National organizations of the
Application of the IFRS in the world
3. Stock exchanges and bodies
Application of the IFRS in the world
3. Stock exchanges and bodies
Application of the IFRS in the world
4. Using of the IFRS
Application of the IFRS in the world
4. Using of the IFRS
Application of the IFRS in the world
5. Using of the IFRS
Application of the IFRS in the world
5. Using of the IFRS
Benefits of using the IFRS for business
Improving the quality of
Benefits of using the IFRS for business
Improving the quality of
Benefits of using the IFRS for potential investors
Improving the quality
Benefits of using the IFRS for potential investors
Improving the quality
Benefits of using the IFRS for the state
Strengthening the capital
Benefits of using the IFRS for the state
Strengthening the capital
International Accounting Standards Board
The main goal of the IASB is
International Accounting Standards Board
The main goal of the IASB is
The IFRS development process
Creation of a Preparatory Committee from a wide
The IFRS development process
Creation of a Preparatory Committee from a wide
The IFRS development process
2. Development and publication of the original document
The IFRS development process
2. Development and publication of the original document
The IFRS development process
3. Preparation of a working draft of the
The IFRS development process
3. Preparation of a working draft of the
The IFRS development process
4. Issue of the final international financial reporting
The IFRS development process
4. Issue of the final international financial reporting
The IFRS development process
5. Introduction of the standard – in most
The IFRS development process
5. Introduction of the standard – in most
Types of standards
IAS - International accounting standards - were issued until
Types of standards
IAS - International accounting standards - were issued until
Types of standards
In addition, there are interpretations to the standards (sequences)
Types of standards
In addition, there are interpretations to the standards (sequences)
Bookkeeping
Accounting and storage of accounting documents are organized by the head
Bookkeeping
Accounting and storage of accounting documents are organized by the head
Requirements for the chief accountant in Russia
For chief accountants of
Requirements for the chief accountant in Russia
For chief accountants of
Bookkeeping
The totality of accounting methods forms the accounting policy of the
Bookkeeping
The totality of accounting methods forms the accounting policy of the
Accounting objects
facts of economic life;
assets;
liabilities;
sources of funding
Accounting objects
facts of economic life;
assets;
liabilities;
sources of funding
Accounting objects
A fact of economic life is a transaction, event,
Accounting objects
A fact of economic life is a transaction, event,
Source documents
Mandatory details of the document:
1) the title of the
Source documents
Mandatory details of the document:
1) the title of the
In addition to the required details, extra information can be included
In addition to the required details, extra information can be included
Source documents
The primary accounting document must be drawn up when
Source documents
The primary accounting document must be drawn up when
Source documents
Requirements of the chief accountant in writing form that
Source documents
Requirements of the chief accountant in writing form that
Source documents
The primary accounting document is drawn up on paper
Source documents
The primary accounting document is drawn up on paper
The documents must be kept in the form in which they
The documents must be kept in the form in which they
Source documents in Russia
The documents are prepared in Russian. If the
Source documents in Russia
The documents are prepared in Russian. If the
The date of drawing up the primary document is the day
The date of drawing up the primary document is the day
When drawing up primary documents, you can draw up several related
When drawing up primary documents, you can draw up several related
It is possible to draw up lasting facts of economic life
It is possible to draw up lasting facts of economic life
It is allowed to use as primary documents that one that
It is allowed to use as primary documents that one that
The list of persons entitled to sign documents is established by
The list of persons entitled to sign documents is established by
Bookkeeping
The data contained in primary accounting documents are subject to timely
Bookkeeping
The data contained in primary accounting documents are subject to timely
Financial statements
The financial statements should provide a reliable representation of
Financial statements
The financial statements should provide a reliable representation of
The unprecedented thickness of this report protected it from the danger
The unprecedented thickness of this report protected it from the danger
Financial statements
There are three types of lying: bragging, lying, and
Financial statements
There are three types of lying: bragging, lying, and
Отчетность в высказываниях
Automation can never completely replace accounting. It is not
Отчетность в высказываниях
Automation can never completely replace accounting. It is not
Отчетность в высказываниях
If you want to take control of your life,
Отчетность в высказываниях
If you want to take control of your life,
Financial statements
Financial statements are provided to external users of information
Users
Financial statements
Financial statements are provided to external users of information
Users
Who are external users?
Shareholders
Investors
Suppliers
Users with direct financial interest
Who are external users?
Shareholders
Investors
Suppliers
Users with direct financial interest
Who are external users?
Tax authorities
Banks
Government bodies
Auditing companies
Who are external users?
Tax authorities
Banks
Government bodies
Auditing companies
Who are external users?
Exchanges
Statistical bodies
Judiciary
Users without financial
Who are external users?
Exchanges
Statistical bodies
Judiciary
Users without financial
What is reporting for?
Analysis of financial condition
Evaluation of the
What is reporting for?
Analysis of financial condition
Evaluation of the
Assumptions of Formation of Financial Reporting Indicators
The assets and liabilities
Assumptions of Formation of Financial Reporting Indicators
The assets and liabilities
Assumptions of Formation of Financial Reporting Indicators
The organization will continue
Assumptions of Formation of Financial Reporting Indicators
The organization will continue
Assumptions of Formation of Financial Reporting Indicators
Business continuity - going
Assumptions of Formation of Financial Reporting Indicators
Business continuity - going
Assumptions of Formation of Financial Reporting Indicators
The accounting policy adopted
Assumptions of Formation of Financial Reporting Indicators
The accounting policy adopted
Assumptions of Formation of Financial Reporting Indicators
They are reflected in
Assumptions of Formation of Financial Reporting Indicators
They are reflected in
General requirements for financial statements
The reporting should give a reliable
General requirements for financial statements
The reporting should give a reliable
Financial statements
Annual financial statements consist of a balance sheet, a statement
Financial statements
Annual financial statements consist of a balance sheet, a statement
Financial statements
It is mandatory to draw up annual financial statements (for
Financial statements
It is mandatory to draw up annual financial statements (for
Financial statements
The financial statements are considered to be drawn up after
Financial statements
The financial statements are considered to be drawn up after
Financial statements
State information resource - a set of financial statements of
Financial statements
State information resource - a set of financial statements of
Accounting method
Accounting method
Method elements
Traditionally, there are 8 elements of the accounting method:
-
Method elements
Traditionally, there are 8 elements of the accounting method:
-
Inventory
Inventory is a check of the compliance of the actual
Inventory
Inventory is a check of the compliance of the actual
Inventory - documents
1. Order to conduct an inventory
2. Inventory list
Inventory - documents
1. Order to conduct an inventory
2. Inventory list
Inventory - results
1. Surplus (other incomes at market prices (fair
Inventory - results
1. Surplus (other incomes at market prices (fair
Natural loss
Methodological recommendations for the development of norms of natural
Natural loss
Methodological recommendations for the development of norms of natural
Example
The frozen berry was received on 08/10/19. Net weight 1000 kg.
The
Example
The frozen berry was received on 08/10/19. Net weight 1000 kg.
The
Example
Losses during storage of berries released on 12/14/19 (4 months 5
Example
Losses during storage of berries released on 12/14/19 (4 months 5
The culprit has not been identified
Letter of the Ministry of Finance
The culprit has not been identified
Letter of the Ministry of Finance
Doubtful accounts receivable
The receivables of the organization are considered doubtful
Doubtful accounts receivable
The receivables of the organization are considered doubtful
Doubtful accounts receivable
Since 2011, organizations are required to create reserves
Doubtful accounts receivable
Since 2011, organizations are required to create reserves
Doubtful accounts receivable
Accounts receivable are recognized as doubtful from the
Doubtful accounts receivable
Accounts receivable are recognized as doubtful from the
Monetary measurement
Accounting objects are subject to monetary measurement.
Monetary measurement of accounting
Monetary measurement
Accounting objects are subject to monetary measurement.
Monetary measurement of accounting
Calculation (costing)
In some cases, it is not possible to directly determine
Calculation (costing)
In some cases, it is not possible to directly determine
Costing - Cost Allocation
Let the transported goods occupy the following
Costing - Cost Allocation
Let the transported goods occupy the following
Costing - Cost Allocation
Accordingly, the amount of transportation costs can
Costing - Cost Allocation
Accordingly, the amount of transportation costs can
Costing - Cost Allocation
Let the transported goods occupy the following
Costing - Cost Allocation
Let the transported goods occupy the following
Costing - Cost Allocation
Accordingly, the amount of transportation costs can
Costing - Cost Allocation
Accordingly, the amount of transportation costs can
Recommendation
Try to account as many cost drivers as possible.
For this, it
Recommendation
Try to account as many cost drivers as possible.
For this, it
Costing - Cost Allocation
Let the transported goods occupy the following
Costing - Cost Allocation
Let the transported goods occupy the following
Costing - Cost Allocation
First, let's calculate the distribution ratios for
Costing - Cost Allocation
First, let's calculate the distribution ratios for
Costing - Cost Allocation
Then we calculate the total bases for
Costing - Cost Allocation
Then we calculate the total bases for
Costing - Cost Allocation
Let's add one more factor to the
Costing - Cost Allocation
Let's add one more factor to the
Costing - Cost Allocation
Costing - Cost Allocation
Costing - Cost Allocation
The multi-factor distribution allows you to take
Costing - Cost Allocation
The multi-factor distribution allows you to take
Accounts
In accordance with the classical definition, an account is a special
Accounts
In accordance with the classical definition, an account is a special
Активные счета – на них отражается имущество организации
Dt
Ct
Bal 100
200
300
500
Turn Dt 1000
150
350
Turn Ct 500
Materials
Bal 600
Bal end
Активные счета – на них отражается имущество организации
Dt
Ct
Bal 100
200
300
500
Turn Dt 1000
150
350
Turn Ct 500
Materials
Bal 600
Bal end
Пассивные счета – на них отражаются источники формирования имущество организации
Dt
Ct
Bal 100
200
300
500
Turn Dt 1000
750
350
Turn
Пассивные счета – на них отражаются источники формирования имущество организации
Dt
Ct
Bal 100
200
300
500
Turn Dt 1000
750
350
Turn
Активные счета – на них отражается имущество организации
Dt
Ct
Bal 100
200
300
500
Turn Dt 1000
650
550
Turn Ct 1200
Settlements with
Активные счета – на них отражается имущество организации
Dt
Ct
Bal 100
200
300
500
Turn Dt 1000
650
550
Turn Ct 1200
Settlements with
Double entry
The simultaneous reflection of a debit transaction on one
Double entry
The simultaneous reflection of a debit transaction on one
Double entry
Dt
Ct
Bal 400
200
Turn Dt 200
Turn Ct 0
Materials
Bal 600
Dt
Ct
Bal 300
Turn Dt 0
200
Turn Ct 200
Accounts payable
Bal 500
Materials received from the
Double entry
Dt
Ct
Bal 400
200
Turn Dt 200
Turn Ct 0
Materials
Bal 600
Dt
Ct
Bal 300
Turn Dt 0
200
Turn Ct 200
Accounts payable
Bal 500
Materials received from the
Double entry
There are 4 types of business transactions in total
Asset
Double entry
There are 4 types of business transactions in total
Asset
Double entry (A- = P-)
Dt
Ct
Bal 500
200
Turn Dt 0
Turn Ct 200
Cash
Bal 300
Dt
Ct
Bal 300
Turn Dt 200
200
Turn Ct 0
Accounts payable
Bal 100
The
Double entry (A- = P-)
Dt
Ct
Bal 500
200
Turn Dt 0
Turn Ct 200
Cash
Bal 300
Dt
Ct
Bal 300
Turn Dt 200
200
Turn Ct 0
Accounts payable
Bal 100
The
Double entry (A ± = P)
Dt
Ct
Bal 600
150
Turn Dt 0
Turn Ct 150
Materials
Bal 450
Dt
Ct
Bal 500
Turn Dt 150
150
Turn Ct 0
Production
Bal 650
The
Double entry (A ± = P)
Dt
Ct
Bal 600
150
Turn Dt 0
Turn Ct 150
Materials
Bal 450
Dt
Ct
Bal 500
Turn Dt 150
150
Turn Ct 0
Production
Bal 650
The
Double entry (A = P ±)
Dt
Ct
Bal 400
250
Turn Dt 0
Turn Ct 250
Long-term loans
Bal 650
Dt
Ct
Bal 550
Turn
Double entry (A = P ±)
Dt
Ct
Bal 400
250
Turn Dt 0
Turn Ct 250
Long-term loans
Bal 650
Dt
Ct
Bal 550
Turn
Accounting objects
Accounting objects
Assets
Assets are resources whose value can be estimated and from which
Assets
Assets are resources whose value can be estimated and from which
Cash
Cash means cash and non-cash funds of an organization stored in
Cash
Cash means cash and non-cash funds of an organization stored in
Cash
Non-cash funds are kept in current accounts in banks. Currently, almost
Cash
Non-cash funds are kept in current accounts in banks. Currently, almost
Cash
In some cases, transactions on current accounts may be blocked. This
Cash
In some cases, transactions on current accounts may be blocked. This
Cash
To store currency, organizations may use foreign currency accounts. However, on
Cash
To store currency, organizations may use foreign currency accounts. However, on
Cash
In addition to current and foreign currency accounts, organizations may have
Cash
In addition to current and foreign currency accounts, organizations may have
Cash
Operations with cash is called cash flow.
The cash flows of the
Cash
Operations with cash is called cash flow.
The cash flows of the
Cash
a) receipts from the sale of products and goods to buyers;
b)
Cash
a) receipts from the sale of products and goods to buyers;
b)
Cash
An entity's cash flows from transactions related to the acquisition, creation
Cash
An entity's cash flows from transactions related to the acquisition, creation
Cash
a) payments to suppliers and employees of the organization in connection
Cash
a) payments to suppliers and employees of the organization in connection
Cash
The cash flows of the organization from operations related to the
Cash
The cash flows of the organization from operations related to the
Cash
a) monetary payments of owners to the capital, proceeds from the
Cash
a) monetary payments of owners to the capital, proceeds from the
Cash documents
Monetary documents are special protected in some way documents (pin
Cash documents
Monetary documents are special protected in some way documents (pin
Cash equivalents
Cash equivalents are highly liquid financial investments that can
Cash equivalents
Cash equivalents are highly liquid financial investments that can
Short-term financial investments
Financial investments are investments in other companies made
Short-term financial investments
Financial investments are investments in other companies made
Short-term financial investments
The main differences between short-term financial investments and
Short-term financial investments
The main differences between short-term financial investments and
Short-term financial investments
All financial investments are divided into two groups:
-
Short-term financial investments
All financial investments are divided into two groups:
-
Short-term financial investments
If the current market value can be determined
Short-term financial investments
If the current market value can be determined
Accounts receivables
Accounts receivable are amounts owed to this organization by other
Accounts receivables
Accounts receivable are amounts owed to this organization by other
Accounts receivables
Accounts receivable are funds withdrawn from the organization's turnover. At
Accounts receivables
Accounts receivable are funds withdrawn from the organization's turnover. At
Accounts receivables
A receivable is recognized as doubtful if the organization has
Accounts receivables
A receivable is recognized as doubtful if the organization has
Accounts receivables
Organizations can use several tools to manage doubtful accounts receivable.
Accounts receivables
Organizations can use several tools to manage doubtful accounts receivable.
Accounts receivables
An extreme case of doubtful accounts receivable is bad accounts
Accounts receivables
An extreme case of doubtful accounts receivable is bad accounts
Accounts receivables
In addition the debtors of the organization may be its
Accounts receivables
In addition the debtors of the organization may be its
VAT
The amounts of VAT on the purchased values are actually a
VAT
The amounts of VAT on the purchased values are actually a
Stocks
Inventories are one of the main group of assets, which
Stocks
Inventories are one of the main group of assets, which
Fixed assets
Fixed assets are assets that have a tangible form
Fixed assets
Fixed assets are assets that have a tangible form
Fixed assets
- buildings and constructions. In recent years, this subgroup
Fixed assets
- buildings and constructions. In recent years, this subgroup
Fixed assets
Organizations are given the right to revalue fixed assets,
Fixed assets
Organizations are given the right to revalue fixed assets,
Intangible assets
These are non-monetary assets protected by certain copyrights. These
Intangible assets
These are non-monetary assets protected by certain copyrights. These
Goodwill
One of the most specific types of intangible assets is goodwill
Goodwill
One of the most specific types of intangible assets is goodwill
Investments in future non-current assets
Fixed assets and intangibles sometimes have
Investments in future non-current assets
Fixed assets and intangibles sometimes have
Profitable investments in material assets
Income investments in tangible assets include
Profitable investments in material assets
Income investments in tangible assets include
Long-term financial investments
Long-term financial investments are investments in securities for
Long-term financial investments
Long-term financial investments are investments in securities for
Capital - sources of property formation
The sources of property formation
Capital - sources of property formation
The sources of property formation
Accounts payable
Accounts payable is a debt owed by this organization
Accounts payable
Accounts payable is a debt owed by this organization
Accounts payable
Accounts payable to suppliers and contractors for goods, works,
Accounts payable
Accounts payable to suppliers and contractors for goods, works,
Accounts payable
When the liability is extinguished in cash or other
Accounts payable
When the liability is extinguished in cash or other
Accounts payable
Accounts payable
Short-term credit and loans
Short-term credits and short-term loans provided to organizations
Short-term credit and loans
Short-term credits and short-term loans provided to organizations
Provisions
Provisions are liabilities with an uncertain amount or period that either
Provisions
Provisions are liabilities with an uncertain amount or period that either
Long credit and loans
Long-term credit and borrowings provided to organizations by
Long credit and loans
Long-term credit and borrowings provided to organizations by
Equity
The authorized capital is the valuation of the organization's property, which
Equity
The authorized capital is the valuation of the organization's property, which
Equity
The share in the authorized capital belonging to the participants of
Equity
The share in the authorized capital belonging to the participants of
Equity
Additional capital ("air capital") - capital resulting from the revaluation of
Equity
Additional capital ("air capital") - capital resulting from the revaluation of
Equity
In addition to the revaluation of fixed assets, share premium can
Equity
In addition to the revaluation of fixed assets, share premium can
Equity
Profit of the organization:
- gross profit, defined as the difference between
Equity
Profit of the organization:
- gross profit, defined as the difference between
Equity
Part of the profit can be used to pay dividends, and
Equity
Part of the profit can be used to pay dividends, and
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