Preparation of accounting records. Accounting. Basic accounting methods

Accounting is the formation of documented, systematized information in accordance with established requirements and the preparation of accounting (financial) statements on its basis. This definition of accounting is given in Part 2 of Art. 1 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”. We will tell you about the essence, goals and content of accounting, who conducts it and how, in our consultation.

The essence, goals and objectives of accounting

The essence of accounting is largely revealed in the definition of accounting. After all, what is accounting in your own words? Accounting in short is the process of reflecting all business facts in accounting registers and subsequent preparation of reports.

We talked about the goals and objectives of financial accounting in and said that accounting is, among other things, a mechanism aimed at preventing negative results of an organization’s activities and identifying internal reserves that would ensure its financial stability.

The accounting concept given above shows the importance of . The concept of accounting confirms the need not only for the primary registration of facts of economic activity, but also for their systematization. in accounting theory are in a close and inextricable relationship.

Setting up accounting records and maintaining them

In resolving issues of accounting and practical accounting work, it is necessary to be guided by the 4-level. Moreover, in cases where a particular accounting issue is not resolved at the regulatory level, the accounting instructions for the organization will be its. An accounting policy for an organization is not a general “theorized” document; it does not need to disclose the essence and main objectives of accounting or give a general description of accounting. It is rather a guide to action in specific business conditions, a set of practical instructions.

When maintaining accounting records, the facts of economic life are reflected on interconnected synthetic accounts using. The list of synthetic accounts was approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n. A working accounting plan, taking into account the specifics of conducting activities in a particular organization, must be attached to the one approved by such organization.

We provided typical accounting entries for various sections of accounting in ours.

The following accounting issues, among others, were also disclosed.

Accounting is a rather complex procedure, and therefore it is quite difficult for beginners to understand it, especially if they have not previously received the appropriate education.

In this regard, many are starting to study the basic elements of reporting in modern organizations in order to try to deal with all the documents on their own, without hiring outside specialists, in order to save money on additional specialists, and at the same time draw up all the necessary documents in full accordance with the rules .

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At the same time, legislation is constantly changing, so most people have to re-understand how to properly conduct accounting in 2020.

What it is

A balance sheet is a special document that is used to keep a company’s records of the work it has done over the past year. This document reflects the financial condition of this entity as of the specified date, and all the information it includes is for informational purposes only for all employees of the accounting department, management of the organization, as well as shareholders and other responsible persons.

Where to start

You should start understanding the correct preparation of financial statements with the basic concepts and rules that will help you avoid the most common mistakes that many make when filing documents.

How to select information

In order to find the information you need, you should do the following:

gain a clear understanding of the main tasks of accounting and the subject area in which it is used;
understand what constitutes a financial result and the taxation system;
understand and remember what basic elements include accounting;
understand exactly how each of the obtained features affects the financial result;
learn how the collection and adjustment of information is recorded using accounting tools, as well as the features of information classification;
learn to read reports correctly and analyze the data contained in them;
conduct several end-to-end practical tasks to collect all the information and try to use it in practice.

Using this approach, one can learn practical accounting while gaining the necessary theory and future perspective.

Self-study

If a person decides to engage in private entrepreneurial activity, it is better for him to learn how to do accounting in advance, since often the start-up capital is not enough to hire a qualified specialist.

Thus, for self-study it is worth highlighting several useful steps:

if you do not have any knowledge in the field of reporting, it is best to start reading the relevant literature while simultaneously performing training exercises;
try to find the necessary basics of accounting on the Internet, receiving free lessons in a variety of areas of accounting, and also study online the text of any legal act that regulates accounting;
study the textbooks that are provided in the process of studying at universities, finding relevant publications that provide a deeper understanding of maintaining and preparing reports;
attend paid official courses, which are often taught by professionals at institutes and colleges;
application of skills in real life (for example, changing the recording system).

Once accounting has been studied well enough to work professionally in this position, you can consider possible options on how to start your career in this direction. For example, you can get a job working under the wing of a more experienced specialist or try yourself as an assistant.

Documentation and experience

In order to learn the theory, it is worth studying several basic regulations:

Federal Law No. 402-FZ;
Tax code;
provisions adopted on accounting;
chart of accounts;
Federal Law No. 212-FZ.

Of course, it makes no sense to study the Tax Code in full, but you need to at least find out how taxes on value added, profit and income of individuals are calculated. It is best to study all these regulations on specialized websites, since the wording of legislative acts is quite difficult for beginners to understand.

Step-by-step lesson on accounting for dummies

Step-by-step instructions for entrepreneurs include all the necessary information that allows you to understand all the features of reporting in the shortest possible time. Today, you can always get the necessary information about reporting, and in addition to this, you can also attend specialized courses.

By choosing this option, the entrepreneur significantly saves his own money, but at the same time he will need much more time to conduct this activity. Before you start understanding the reporting rules, it is best to study the basic concepts of the system, and in particular, this directly concerns the very definition of accounting and all the special modes used today.

Without understanding such elements, it is simply impossible to maintain the necessary registers, calculate expenses and income, pay salaries to your employees, and also prepare documentation for reporting. It is all these operations that make up the entire accounting department of any commercial organization.

To begin with, it is worth noting the general regime according to which an entrepreneur must take into account any business transactions in the Book of Expenses and Income. At the end of each year, a declaration is drawn up in form 3-NDFL, and a tax of 13% is paid, which is paid until April 30 of the following year. In this case, all incoming and outgoing invoices are taken into account, as well as all purchases and sales made, after which a quarterly declaration is generated and the amount of tax is calculated in accordance with the accepted rate of 18%.

With a simplified system, you need to fill out a book of information about income with a base of 6%, as well as all expenses and income, the tariff for which is set at 15%. The deadline for filing a declaration is similar to the general one, and the reporting and personnel contributions are exactly the same. The main feature is the absence of income and property taxes.

Another preferential regime is UTII, but here accounting is quite complicated, since the entrepreneur must clearly record all the physical characteristics of his activities, including the area of the premises, the total number of units of property in the transport fleet and many other indicators.

All changes in such indicators for the entire year must be reported in the tax calculation process from the month in which they occurred, and the mandatory payment will be calculated based on the basic profitability for a particular type of activity established by local legislative authorities. Also, in the process of preparing such reporting, it will be useful to know deflator coefficients.

A standard course for beginners who are just beginning to understand the peculiarities of accounting, includes important information that any business operator will need, regardless of his field of activity.

There are a few key themes worth noting in particular:

maintaining accounting records in public companies;
history of development of budget reporting;
a plan according to which accounting accounts should be prepared in public companies;
reporting forms used by budget companies;
features of cash accounting.

The most difficult moments in the process

After studying the basic elements of accounting, an entrepreneur will need to understand what difficulties can be encountered in the reporting process and what needs to be prepared for when interacting with the tax authorities.

Clarifications about VAT

At the end of the reporting period, any company registered with the tax authorities must submit a VAT return, and in Russia this reporting is submitted every quarter. Within 20 days following the last day of the reporting period, the declaration must be submitted to the relevant authorities, and in the same way it will be necessary to pay the corresponding deductions within 20 days.

In Russia, starting from January 1, 2020, a VAT return can, if desired, be submitted exclusively electronically using telecommunication channels. In order to select an electronic document management operator, you can use the information provided on the regional websites of the Federal Tax Service.

With this resource, you will need to draw up an appropriate agreement, obtain the appropriate cryptographic protection tools, including a specialized electronic signature, with which you will need to certify declarations and invoices.

Features for foreign economic activity

It is worth noting several features characteristic of foreign economic activity:

keeping records of amounts expressed or received in foreign currency, simultaneously in rubles and foreign currency;
constant analysis of the dates when ownership of exported or imported property is transferred in accordance with the terms of Incoterms specified in the contract;
the need to indicate the value of property purchased outside of Russia, with the obligatory indication of customs duties;
reflection of the costs required to provide foreign business trips in accordance with the rules of current legislation;
inclusion in the financial result as of the reporting date of all the results of the revaluation of foreign currency balances of funds, as well as all kinds of settlements with counterparties that are expressed in foreign currency;
the need to form a separate analysis on reporting accounts and other registers in order to ensure reporting of all types of information that relates to foreign economic activity;
control over the full receipt of funds required for payment under foreign exchange contracts with foreign consumers;
reflection of taxes that are charged additionally due to the introduction of foreign economic activity;
compliance with certain rules and regulations that govern the deduction of VAT on various expenses directly related to imports and exports;
correct completion of all reporting information on taxes paid.

Best books to download

It is worth noting several basic literary works that any aspiring entrepreneur or accountant should definitely familiarize themselves with:

Author	Name
Krutyakova	"VAT. Practice of calculation and payment"
Gartwich	"1C: Accounting 8 at a Glance"
Gartwich	“Accounting from scratch. Self-instruction manual"
Gartwich	"Accounting in 10 days"
Zinko, Veshunova	“Repo operations. Legal regulation, accounting, taxation and audit"
Wiseman, Kasyanov	"Accounting in the public sector"
Wiseman, Kasyanov	"Accounting in banks"
Morozova	“About simplification over a glass of tea”
Kirillova, Bogachenko	"Accounting. Workshop"
Dirkova	“Incubator for an accountant: from zero to balance”

Some of these books are also used in the training of professional accountants in various higher educational institutions, so those people who are trying to study on their own, learning the basics of accounting without outside help, should definitely familiarize themselves with them.

Accounting is an integral component of managing any large business. And this type of activity, as many economists believe, is not just reporting to the tax authorities. This is a whole science. And mastering its basics can be an extraordinary help in terms of business development.

There are separate objects and methods of accounting, a large number of tools and approaches that complement them. How can a company use them? What are the most common accounting methods? What could be their practical usefulness?

About accounting

Before studying accounting methods, let's talk about the subject of our discussion. What is accounting? What problems does it solve?

Accounting, according to the definition widespread among Russian economists, is a system of monitoring and control over the financial and economic activities of an organization. If accounting as such is, in fact, recording figures on paper, combining them into “books” (German Buch) and secure storage (German Haltung), then together with the accounting function it forms a system that allows the use of financial data for the purpose of extracting practical benefits for the enterprise.

In addition to numbers reflecting cash flows in certain areas of the organization’s functioning, accounting collects other types of significant information - labor or, for example, natural information. However, accounting considers all economic processes as operations in price terms. As a result, the company, using various accounting methods, receives tools that allow it to optimally allocate resources and increase business profitability.

Accounting structure

Accounting has two main components. Which at the same time form a single system. In fact, these are subtypes of accounting, namely financial and managerial. What is the difference? What specific features do financial accounting methods have, and what are typical for management ones?

Let's answer the first question. Within the framework of management accounting, work is carried out with information intended for use by the company's management structures. The purpose of its receipt, analysis and interpretation is to improve the mechanisms of interaction between management and subordinate units and its effective planning. The monetary component in the circulation of this type of information can be either very significant or occupying a very small percentage - it all depends on the specifics of a particular enterprise.

Financial accounting works mainly with information that is used not only in the internal structures of the organization, but is also involved in the process of communication with external entities.

Since in most cases this interaction is based on relations in commodity-money forms, this type of accounting is called financial.

But the information that is processed within the framework of his methodology is not necessarily just monetary figures (although, of course, the absolute majority is such).

At the same time, in the Russian methodological school that studies accounting issues, researchers do not clearly draw a clear line between financial and managerial aspects. We are talking about two, of course, different types of phenomena, but there are a large number of related processes related to both. A simple example: calculating salaries and bonuses for staff. There are elements of both financial - in the aspects of calculating numbers in relation to the company's expenses, and management accounting - in components such as staff motivation or, for example, improving the personnel component of the business model.

Amendments to terminology

It is very important, before continuing to study various aspects of accounting, to decide on the conceptual framework. The fact is that the term "method" has several meanings depending on the context. And therefore, in some cases there may be confusion with its interpretation. Phrases that sound almost identical can refer to completely different phenomena.

A simple example is the phrase “accounting method”. Its meaning will vary greatly depending on the specific context. The main criterion here is how often the word “method” is used. If only, then the possible interpretations of the phrase are as follows:

“accounting” itself as an independent procedure;
one of the accounting tools.

If the word “method” is used in the plural, then it would be correct to identify this phrase in meaning with the second option. That is, if we write “accounting methods,” we mean the tools for maintaining it. In turn, when working with a singular term, you need to read the context. Depending on it, by “accounting method” we can understand accounting as such or, again, one of the tools for maintaining it.

About the subject and methods of accounting

What are the subject and method of accounting? Regarding the first phenomenon, there can be many options. And before revealing them, let’s first define what an accounting object is. Most often, it is understood as one or more structural economic units inside or outside the company (but directly related to the activities of the company), generating data useful to accounting to one degree or another.

Most often, of course, these are numbers - for profits, losses, wages, loans, etc. Actually, the subject of accounting is the specific actions of the object or the results of their implementation, events and other types of important, from the point of view of the current goals and objectives facing before the accountant, facts. The subject and method of accounting are interdependent. The properties of the first are determined by the essence of the second. Accordingly, the characteristics of the accounting method applied in a particular case depend entirely on the subject under study.

Now, actually, about what accounting methods are. Let us immediately remember the differences in the interpretation of the term that we outlined above. Here it is used in the plural. That is, we mean accounting methods. What are they?

In the interpretation generally accepted by Russian economists, they are considered to be a set of methods by which generalization (or, conversely, detailing) of information related to accounting activities is carried out. In practice, accounting methods are used, as a rule, in solving problems related to enterprise management. And in some cases - for reporting and analytical purposes (for example, when the task is to show the success of a business model to investors or the correctness of spending budget funds to departments).

Method Elements

What are the basic elements that form accounting methods? Experts identify the following main varieties:

Observation. The main object here is the procedures associated with the performance of certain functions by various sections of enterprises in the field of financial and economic operations. By using this method, the relevant accounting structure can verify how correct the practical mechanisms implemented by employees are and to what extent they reflect the rules and regulations adopted at the internal corporate or legislative level.
Measurement. This approach involves identifying numerical indicators related to financial and economic operations. And this is its main difference from observation, in which processes are monitored for compliance with rules and regulations, but not so much attention is paid to numbers. The subject of measurement is almost always monetary indicators (in terms of income and expenses).
Generalization and detail. This type of procedure can be both statistical and analytical in nature, depending on the task facing the accounting structures of the enterprise. For individual processes in a specific period of time, generalization may be a priority, for others - detailing.

As a rule, all these elements of the accounting method are used in a comprehensive manner. But one of them may be the main one. However, it is not always possible to draw a clear boundary between them. For example, if in the process of using such an element of the method as observation, calculation procedures are used, then with a high probability we will talk about measurement.

Accounting methods

Let's look at the main accounting methods used by Russian financiers. We again make allowances for the fact that we mean the conduct of the relevant procedure, and not its essence.

Documentation . This accounting method is used when the task is to record facts that are significant from the point of view of assessing the financial and economic activities of an enterprise. This procedure is carried out using standardized document forms (approved by law or at the level of corporate regulations).

Inventory . This tool allows you to monitor the amount of property at the disposal of the enterprise. Some experts believe that inventory is an element of the accounting method. There is a “compromise” point of view. In accordance with it, inventory as an accounting method is a full-fledged and fully established component of farming. The main criterion here is this: there is not only a calculation of available property, but also possible obligations for its transfer by the organization in favor of third parties and the identification of other prospects for the use of resources. However, if inventory plays the role of only a calculation tool, then in this case it is still an integral element of the method (in this case, documentation, the first on our list).

Grade is also considered a common accounting method. Is it more of a statistical tool or more of an analytical tool? Some experts believe that the former prevails, arguing that an assessment is, first of all, a set of strict rules that do not require any additional conclusions to be drawn upon. The result of using this tool will be only statistics. But there is another point of view. According to it, the assessment may contain elements of the accounting method with properties that make it possible to study not only current statistical data, but also to interpret them and predict their impact on business processes. That is, analytical work is also implied here.

Calculation . This type of tool is used mainly for expenses associated with production. These are most often costs that form the cost of goods produced or services provided. A distinctive feature of calculation is the ability to derive some numbers based on others according to certain rules (including appropriate formulas). That is, for example, documentation is working with current indicators. But as soon as elements appear in it related to obtaining data of a different nature on the basis of this information, then this method turns into calculation (or is supplemented by it).

These accounting methods, as well as their constituent elements (we have already talked about this above), as a rule, are applied not individually, but in aggregate (despite the fact that some of them will be leading, and others will be auxiliary) . In addition, the boundary between elements and methods as such is not very clear. Regarding the elements, we noted the same pattern. An example is inventory. It is considered as an accounting method if it implies a comprehensive study of financial and economic processes. As an element of another process (documentation), only if its function is reduced to collecting information.

Accounting practice

Let's look at examples of several practical accounting tools used as part of the method or its elements. You can study those that are used as some of the most regular. Namely, those related to the calculation of income and expenses - for the purpose of internal reporting or drawing up documents for the tax office.

Some experts believe that it is quite acceptable to call these tools independent methods. In some cases they are also called "principles", "approaches" or "strategies". Each of the terms is to a certain extent similar in meaning if there is a single context.

If we take into account income and expenses, we distinguish the accrual method of accounting, as well as the cash principle. What is the difference?

Accrual method

The accrual method of accounting implies that income and expenses are recorded in relation to a specific reporting period on the basis of formal data (information from contracts, invoices, acts, etc.). Or by determining the actual moment of transfer of goods or provision of services (in Russian practice, this criterion, as some experts believe, is the main one).

Whether the funds were credited to the organization’s current account (or transferred, if obligations so require, to another company) does not matter. It also doesn’t matter whether the client or partner actually received what they paid for. At the same time, in a number of cases, the accountant is obliged to record income or expenses on an accrual basis, even if no transactions were recorded in the tax period - based on the legal requirement to distribute cash flows according to the principle of uniformity.

Cash method

The cash method in accounting implies recording (and subsequent reflection in reporting documents) income and expenses only based on the amounts that came to the company’s current account (or a transfer of funds to the counterparty’s account was completed in accordance with the agreement).

However, not everyone can use this approach. In accordance with the laws of the Russian Federation, this method is applicable only to those companies whose revenue for the previous 4 tax quarters amounted to no more than 1 million rubles. in each (excluding VAT payments). Also, companies operating under agreements establishing trust management of property, or agreements on joint activities, do not have the right to use the cash method.

The accounting principles and methods that we described above can be used by businesses not only from the point of view of optimizing reporting to the Federal Tax Service. These tools are quite applicable as a way to increase production profitability by finding an optimal balance in the distribution of profits and expenses. Among the areas of financial and economic activity where the choice of the best accounting method can directly affect the efficiency of the business model is the depreciation policy. Let's consider its main features.

Accounting methods and depreciation

Among the most regular expense items at enterprises are depreciation. How are they recorded in accounting procedures? Is this expense item subject to cash basis or accrual basis?

Depreciation methods in accounting are based on the standards established by the Tax Code of the Russian Federation. Revealing their essence, first of all, we will determine what property is subject to appropriate accounting.

The criterion here is very simple and logical. Depreciable property must be legally secured in the taxpayer's ownership (not rented or leased), and also be used as a tool for generating income. Also, this resource must have a period within which its key useful properties are preserved, lasting 12 months or more. The initial cost of the property (at the time of commissioning) should be 40 thousand rubles. and more. Depreciation cannot be carried out in relation to natural resources, securities, unfinished buildings, as well as finished goods produced by the enterprise.

Property that falls under the criteria of the Tax Code of the Russian Federation is first registered at its original cost. Then it is distributed based on membership in depreciation groups (the main criterion here is the estimated service life).

The maximum amount of capital investment in depreciation is 10%. There is a 30% benefit for property owned by 3-7 groups, that is, heavily worn out over time, but provided that it was acquired by the company on a commercial basis and not free of charge.

Now about depreciation methods. There are two of them, in accordance with the Tax Code of the Russian Federation.

The first one is linear. If the company applies it, then the amount of relevant expenses, based on the monthly period, is determined by multiplying the value reflecting the original cost of the property by the depreciation rate (which is determined for a specific object). If everything is clear with the first component of the formula, then how does the second one come about? Very simple. The depreciation rate is the difference between one divided by the number of months the property is in use and one hundred percent.

The second method is nonlinear. In accordance with it, two parameters are taken into account - the total balance for individual depreciation groups, as well as accrued funds for each of them. The second is subtracted from the first monthly.

Accrued funds for depreciation groups are calculated using a separate formula. How exactly? The total balance within each group is multiplied by the depreciation rate.

What is the practical usefulness of the above mechanisms for the company? The fact is that depreciation deductions, according to the Tax Code of the Russian Federation, can be used to reduce the tax base. This is useful if the company operates according to the general system of charging fees to the Federal Tax Service or according to the simplified tax system, provided that payments are calculated on the basis of the difference between income and expenses.

As for what principles can be used to reflect depreciation expenses (cash or accrual method), it all depends, firstly, on revenue, and secondly, on the priorities of the company itself. From a legal perspective, both options apply. Some disadvantage of the first may be, as some experts note, difficulties with inspection authorities if depreciation charges are made on fixed assets, provided that their delivery has not yet been paid for.

Cash flow statement
Statement of retained earnings
Statement of changes in equity
Consolidated Combined Areas of accounting

Cost accounting Financial accounting Forensic accounting
Fund accounting Management accounting Tax accounting
Budget accounting Bank accounting

Audit Financial control

Accounting- an orderly system for collecting, registering and summarizing information in monetary terms about the state of property, obligations of the organization and their changes (cash flow) through continuous, continuous and documentary accounting of all business transactions.

The objects of accounting are the property of organizations, their obligations and business transactions carried out by organizations in the course of their activities.

Accounting in accordance with the law on accounting can be carried out by: the chief accountant hired by the enterprise under an employment contract, the general director in the absence of an accountant, an accountant who is not the chief accountant, or a third-party organization (accounting support).

The main task of accounting is the formation of complete and reliable information (accounting statements) about the activities of the organization and its property status, on the basis of which it becomes possible:

prevention of negative results of the organization’s economic activities;
identification of internal reserves to ensure the financial stability of the organization;
monitoring compliance with legislation when the organization carries out business operations;
control of the feasibility of business operations;
control of the availability and movement of property and liabilities;
control over the use of material, labor and financial resources;
monitoring compliance of activities with approved norms, standards and estimates.

Internal users of financial statements are managers, founders, participants and owners of the organization’s property.

External users of financial statements are investors, creditors, and the state.

Accounting is closely related to tax and management accounting.

Story

The Incas

Accounting was widely used in the Central Andes (Peru, Bolivia) for state and public purposes in the 1st millennium AD. e. based on the Inca knotted writing - quipu, which consisted of both numeric entries in the decimal system and non-numeric entries in the binary coding system. The stack used primary and secondary keys, positional numbers, color coding and series formation repeating data. For the first time in the history of mankind, qipu was used to apply such a method of accounting as double entry.

New time

Accounting method

The set of all techniques and methods by which the movement and state of economic assets and their sources are reflected in Accounting, it includes the following main elements:

documentation
grade
preparation of balance sheets and reporting.

Subjects of accounting

Accounting can be maintained:

accounting department included in the enterprise;
head of the organization;

Accounting Principles

Accounting principles are the basic, initial, basic provisions of accounting as a science, which predetermine all subsequent statements arising from them. The basic principles of accounting can be considered the following:

The principle of autonomy assumes that this or that organization exists as a single independent legal entity; its property is strictly separated from the property of its co-owners, employees and other organizations. Accounting data represents a unified system that meets the objectives of property management, obligations and business transactions carried out by the organization in the process of its operation. Accounting elements that do not have an impact on business processes are removed from the accounting system as unnecessary. Accounting and balance sheets reflect only property that is recognized as the property of this particular organization.
Double entry principle- a double continuous reflection of economic phenomena, facts and transactions, predetermined by the use of double entries in the accounts, that is, simultaneously and for the same amount in the debit of one account and the credit of another account.
Operating organization principle assumes that the organization is functioning normally and will maintain its position in the market in the foreseeable future, paying off obligations to suppliers and consumers and other partners in the prescribed manner. This principle necessitates the need to link the organization's assets with its future profits, which can be obtained with the help of these assets. This principle acquires particular importance when assessing the property and liabilities of an organization.
Principle of objectivity is that all business transactions must be reflected in accounting records, be registered throughout all stages of accounting, and be confirmed by supporting documents on the basis of which accounting records are kept.
Principle of prudence implies a certain degree of caution in the process of forming judgments necessary in calculations made under conditions of uncertainty, allowing to avoid overstatement of assets or income and understatement of liabilities or expenses. Compliance with the principle of prudence prevents the occurrence of hidden reserves and excessive inventories, the deliberate understatement of assets or income, or the deliberate overstatement of liabilities or expenses. Neglect of this principle will lead to the fact that financial statements will cease to be neutral and, therefore, will lose reliability.
Accrual principle- all transactions are recorded as they occur, and not at the time of payment, and relate to the reporting period when the transaction was completed. This principle can be roughly divided into:
- principle of recording income (revenue)- income is reflected in the period when it is received, and not when payment is made. In Russia, the moment of sale of products is determined by shipment and payment. International standards allow recording of sales by shipment, delivery, receipt of money by the seller or agent;
- principle of correspondence- income of the reporting period must be correlated with the expenses through which these incomes were received. Of course, expenses (income) related to the corresponding income (expenses) recognized in another reporting period are accounted for separately.
Periodicity principle is aimed at regular, periodically repeated balance sheet summarization - drawing up a balance sheet and reporting for the year, half a year, quarter, month. This principle ensures the comparability of reporting data and allows the calculation of financial results after certain periods of time.
Principle of confidentiality. The content of internal accounting information is a trade secret of the organization; for disclosure and damage to its interests, liability is established by law.
The principle of monetary measurement, that is, quantitative measurement and calculation of facts of economic activity and production processes; The unit of measurement is the country's currency.
Principle of continuity presupposes a reasonable commitment to national traditions, achievements of domestic science and practice.

Protective function of accounting

The protective function of accounting is understood as ensuring the protection of the property interests of participants in economic activity, namely:

owners (participants, shareholders) of the enterprise;
employees of the enterprise;
states.

There are two components of the protective function of accounting:

precautionary (preventive),
protective (trace-forming).

Warning (preventive) function is aimed at making it difficult for one person or another to commit violations by implementing ongoing control. That is, the accounting system itself is built in such a way that all actions of persons involved in business transactions are as transparent as possible; known to a large circle of people; subject to immediate control; interconnected with the actions of other persons.

Protective (trace-forming) function triggered after a violation has been committed. It is ensured by the ability of the accounting system to adequately reflect the facts of destructive deviations in economic activities against the will of attackers. That is, despite the efforts of persons interested in hiding information about the violations being committed, with competent accounting, traces remain in the accounting documents that make it possible to identify such facts.

The protective function is implemented through a system of subsequent financial control:

Accounting in banks

Legal regulation of accounting in the Russian Federation

Currently, in accordance with the resolutions of the Government of the Russian Federation, national accounting rules are approaching international financial reporting standards (IFRS).

Accountant profession

In order to master the profession of an accountant, you need to know the theory of accounting - the theoretical, methodological and practical foundations of its organization.

Of greater importance is an understanding of the functions of accounting - control, information and analytical. Achieving success in the accounting profession also requires mastery of accounting techniques.

Notes

Literature

Kamordzhanova Natalia Aleksandrovna, Kartashova Irina Valerievna. Accounting. Short course. - 6th. - Peter, 2009. - 320 p. - ISBN 978-5-91180-661-3
Pacioli, Luca Treatise on accounts and records. - FiS, 1994. - 320 p. - ISBN 5-279-01215-7
Jane Gleeson-White= Double Entry: How the Merchants of Venice Created Modern Finance. - Allen & Unwin, 2012. - P. 294. - ISBN 978-1743311431

Links

Official website of the Ministry of Finance of the Russian Federation, accounting section

Wikimedia Foundation.

2010.

Accounting- Accounting ACCOUNTING, document-based continuous, interconnected reflection of funds and business transactions in monetary form. The chapters of the final accounting document are the balance sheet. ... Illustrated Encyclopedic Dictionary

ACCOUNTING, document-based continuous, interconnected reflection of funds and business transactions in monetary form. Heads of the final accounting document balance sheet... Modern encyclopedia

An accountant is a specialist on whom the financial well-being of a particular company largely depends. A person who wants to become a professional in the field of accounting needs to regularly make various calculations. Real specialists also understand the basics of economics and communication.

First of all, a person must ask himself the question of whether he is ready to connect his life with important but routine work. The profession of an accountant does not imply creativity or even a regular change of environment. And you need to be mentally prepared for all this. You can’t choose a profession based on the principle: “just so long as it takes.”

If a person is serious about becoming an accountant, then there are two options for the development of events:

Homeschooling. You can “attend” webinars, take online courses, read books and articles. You definitely need to master, in particular, C1. There are now many resources and opportunities available for a self-study student.
Studying at a higher educational institution. In principle, the specialty of accountant is provided in many colleges, so people with 9 years of education can also go to study. But later you will still have to get a higher education, since this is more valued among employers.

It is worth considering that a self-taught accountant will also need to undergo practical training. Not every company needs personnel without a diploma and recommendations, so you will have to try hard to get the desired position. It is recommended to take training courses to obtain a certificate.

A true specialist constantly improves his skills, masters new programs and monitors specialized literature.

Is it possible to become a professional at home? Yes, you can. But you should understand that without the appropriate education it will be much more difficult to find a job. Therefore, it is recommended to study at colleges, universities and universities. A person with “crusts” can be firmly confident that he will not be left without work.

An accountant is a specialist who controls the losses and profits of a particular company, as well as prepares financial documentation.

There are representatives of this profession in every organization: commercial, public, government.

Accountants work in a special system (1C), which allows them to organize all the necessary information and make calculations.

The responsibilities of accountants include the following tasks:

calculation of production costs and profits received;
control of financial discipline;
preparation and submission of reports on the financial condition of the organization;
issuing wages to employees;
interaction with tax companies.

Not all accountants perform a large volume of tasks. It all depends on the turnover and size of the company, as well as its field of activity. Many organizations employ a whole staff of accountants. Each professional deals with specific tasks: for example, issuing wages to employees or calculating total expenses for the month.

Every company, even the smallest one, needs accountants. Since 2013, the need for accounting according to the simplified tax system was introduced, which made the profession even more in demand. Now even small business owners are required to have an employee responsible for financial and tax reporting.

What qualities does an accountant need? First of all, the ability to perform monotonous paperwork. Also, representatives of this profession must be sociable, intelligent and resourceful. It depends on them whether the company will stay afloat (especially if it has recently opened). Accounting professionals are highly valued and well paid.

There are many specific terms and definitions used in the accounting field. A novice accountant must master the basic terminology:

The LIFO method of estimating the cost of goods is prohibited and has not been used since 2008.

This is not all the terminology that is used in the field of accounting. The remaining definitions can be learned from books or through an educational program. It is extremely important to know the basic terms as they help you understand the basics of accounting as well as reporting.

Accounting training for 2018

There are many options for studying accounting in 2018. You can learn a profession through webinars or get a full-fledged education at an educational institution, and then take advanced training courses.

Modern companies need professionals who keep up with the times.

You can master your specialty at a college or university. It is best to choose educational institutions located in Moscow or St. Petersburg.

The central cities of Russia have the highest level of education, meeting all the necessary requirements. You can study to become an accountant at the following universities and universities:

MATI;
University of Humanities and Economics;
MNEPU (non-state academy);
Academy of Management and Business (international);
Institute of Business and Law.

The list includes leading educational institutions in Moscow. The specialty that will need to be mastered is called accounting, analysis and auditing. After obtaining a diploma, a person can also become an economist.

Homeschooling is suitable mainly for those who do not want to connect their lives only with accounting activities. Mastering a profession at home will take a minimum of time if a person approaches the process responsibly.

Supporting literature (all books published in 2016):

Accounting and analysis. Authors: Eremina and Rachek. The book consists of 2 sections. The first contains information about the development of accounting in different time periods, starting with the ancient world. The second section includes a description of the various accounting methods.
Accounting theory.
All about tax audits. Authors: Sukhovskaya, Myrtynyuk, Sharonova. As mentioned earlier, accountants constantly have to deal with tax inspectors. This book describes in detail which aspects of a company's activities are most often inspected by inspectors.

These manuals are the most informative and new. It is also recommended to read books such as: Accounting in 10 days (2012), Workshop on accounting (2010). They contain useful and relevant information, despite the fact that they were released quite a long time ago.

Exists five forms of financial statements:

Balance— reporting on the financial condition of the enterprise for a specific period of time. It is calculated using a form (table) consisting of two parts: the first contains information about the company’s liabilities, the second - about assets.
Loss and Profit Report— information that allows you to display the results of the financial activities of an enterprise for a specific time period. When drawing up a document, you must indicate all information about the organization’s income, even if the revenue was not received from the main activity.
About budget (capital) changes. The document must be filled out based on letter of the Ministry of Finance No. 117 (dated December 23, 1997). It is important to adhere to the basic provisions in order to correctly prepare reports. All information about capital should be indicated step by step, using not only general data (about use and receipts), but also information about cash balances on the account.
About cash flow. The reporting indicates data on funds received and spent for the year. At the same time, all amounts are divided into several parts corresponding to the current, financial and investment activities of the organization. The goal of current activities is to obtain maximum profit from the sale of goods or services. Investment cash movements are associated with the purchase or sale of equipment, real estate, and assets. Financial activities are called financial activities that do not greatly affect the overall budget of the company.
. The document must be filled out in accordance with the requirements set out in Letter of the Ministry of Finance No. 4n (dated January 13, 2000). The letter contains information about all forms of accounting. reporting of organizations.

All documents must be drawn up correctly, since the main activity of the enterprise depends on this. If the accountant makes a mistake in the calculations, the company may suffer large losses.

Primary documentation is papers that are needed primarily for reporting to tax companies. They are stored for 4 years.

Primary documentation includes:

sales receipts and invoices;
certificates of services performed;
cash receipts;
expense reports;
current account statements;
documents confirming payments to employees;
statements and limit-fence cards.

Primary documentation is drawn up in a generally accepted form or on forms developed by the organization itself.

How long does it take to study to become an accountant? People who have completed 9th grade will need 3 years and 10 months to master a profession in college. Training based on 11 classes will take 2 years and 10 months.

Some educational institutions offer an accelerated program. You can study it in 2 years and 10 months (based on 9 classes) or in 1 year 10 months (based on 11 classes).

There are also special courses, the duration of which rarely exceeds 6 months. On average – 2.5-4. You need to choose your courses carefully, as some people teach with an outdated or incomplete curriculum.

The duration of home study directly depends on a person’s abilities and his desire to master a specific profession. Some people learn completely in a year, while others take 3-4 years.

How long will it take to become a chief accountant? A person with a higher education can apply for this position after 3 years of work in one company.

A lecture on accounting for beginners is presented below.