In the management system of economic activity of the enterprise, accounting is performed by the following functions: control, informational, ensuring the safety of property, feedback, analytical.

1. Control function it is of great importance in the development of market relations and the presence of various forms of ownership. Accounting workers, audit firms, tax services monitor the safety, presence and movement of the property of enterprises and organizations, the correctness and timeliness of settlements with the state and other subjects of economic relations

Control- Check in order to ensure the correctness and legality of certain actions. Distinguish control: preliminary, currentand subsequent (final).In the form of implementation, they are similar and have the same goal: to help actually obtained results are as close as possible to the required. Distinguish them in time.

Pre-control is carried out before the commissioning operation is carried out, the current - during the implementation of the operation, the subsequent (final) - after its commission.

2. Information function - One of the main functions of accounting, which is performed in the management system. Accounting information is widely used by all types of economic accounting (operational, statistical, accounting) for planning and forecasting, as well as to identify the strategy and tactics of the organization's activities.

TO accounting information(so that it satisfies all users) at all stages the following requirements are imposed:efficiency, accuracy, timeliness, objectivity.

Information should be effective and high quality, i.e. meet the needs of the maximum number of users (owners, partners, etc.), contain only the necessary data (minimum number of indicators); In this case, extractions are excluded. Information should be necessary and appropriate, while satisfying the maximum number of its users at different levels of management.

3. Providing preservation of property - Significant in the conditions of market relations and the availability of different forms of ownership function. This feature is performed depending on the current accounting system and some specific prerequisites:

-Simensions of the accounting system;

- Expansion of advanced methods for detecting shortage, as well as embezzlement and embezzlement;

- use of measuring containers, measuring and control devices;

-The presence of specialized equipped office equipment of warehouses;

- Using modern means for collecting, processing and transmitting information.

4. Feedback function in accounting, it is necessary when managing: information is formed and transmitted information about the actual parameters for the development of the control object.

The main componentsthe feedback information system in this case is:

-Thod - disordered data;

-Process - data processing;

- Emergency - ordered information.

Accounting from the point of view of the management system is part of the feedback information system, its basis. It is designed to provide all levels of enterprise management information on the actual state of the managed object, as well as about all significant deviations from the specified parameters.

Using accounting information, using feedback, on the basis of actual indicators, monitoring the implementation of planned indicators is monitored, disadvantages and reserves of production are revealed.

This function usually complies with information from the primary documentation (as well as the payroll documents can also serve as data to determine the amount of work performed, the number of products issued).

5. Analytical function in modern conditions, the improvement of the management and formation of market relations is also important, since reliable and legally reasonable accounting information is used to analyze the financial and production and economic activities of the enterprise and its divisions.

The implementation of this feature allows for analyzing all sections of accounting, including the use of all types of resources, the cost of manufacturing and sales, the correctness of the prices applied, which is of particular importance in the conditions of market prices, inflation processes.

The following accounting principles distinguish:

− integrity. Accounting data is a unified system that meets the objectives of the property management of the enterprise, its obligations and economic operations carried out by the enterprise in the process of its activities. All accounting elements that do not affect economic processes should be seized from the accounting system as unnecessary;

− autonomy. The property of the enterprise is strictly delimited and separate from the property of its co-owners, employees. In accounting and balance sheet should only be reflected in the property that is recognized by the property of a particular enterprise. The company is seen as an independent legal entity in relation to its employees and owners;

− double recording. This is the dual continuity of reflection of economic phenomena, facts and operations, which is predetermined by the use of records on accounts at the same time and on the same amount on the debit of one and the loan of another accounting account;

− existing enterprise. The company avoids bankruptcy or its liquidation, not ceasing its activities in the near future. This principle reflects the need to link the value of assets with future profits, which can be obtained using these assets. It is of particular importance in assessing the property of the enterprise;

− objectivity (registration). All economic operations should be reflected in accounting, if they are registered throughout all the accounting stages of acquittal documents, on the basis of which accounting records;

− care (conservatism). A certain degree of caution in the formation of the judgment necessary in the production of calculations required in the conditions of uncertainty so that assets or income are not overestimated, and commitments or expenses are understated;

− estimates of the cost of the enterprise. Reflection of costs in accounting, balance sheet and reporting at actual cost at the time of their use in production;

− registration of income (implementation). The moment of product implementation is established by each enterprise separately and is fixed in its accounting policy. International Financial Reporting Standards offer three possible minutes of implementation: on shipment, delivery and receiving money by the seller or its agent;

− compliance. This is the correspondence of two streams: costs and income. The income of the reporting period must be correlated with expenses, thanks to which these revenues are obtained. In the reporting period, only those expenses that ensured the income of this period are taken into account;

− sequences. Compliance with the relative constancy in the use of acceptance and methods of organization of accounting, reflected inaccounting policy of the enterprise;

− periodicity. Regular balance of generalization, which is predetermined by such elements of the accounting method, such as the preparation of balance and reporting for the year, half year, quarter, month;

− privacy. Commercial secret of the organization, for the disclosure of which legally established responsibility is provided;

− uncertainty. Refers to enterprises that will continue to act in the future. Compliance with this principle assumes that when distributing accounting information between past and future reporting periods, preference is given to the future. Used to characterize the activities of the enterprise is the estimate of uncertainty;

− monetary measurement. This is a quantitative measurement and calculation of the facts of economic phenomena and processes. As a unit of measurement, the country's currency is acting;

− continuity. Reasonable commitment to national traditions of science and practice of their country.

In the enterprise management system, one of the main roles is played by accounting, as the basis of control and analysis of how the financial situation is. Accounting functions are control, information collection, to ensure the security of the organization, analysis and provision of high-quality feedback.

Information

Collection and distribution among authorized users of relevant information is the main direction of practically the most important accounting function that occupies an important niche in the organization management system.

In the accounting department, information is processed and transmitted to adjust further work in various management segments of the company.

Objects of information collection are all structural units, economic and other operations, non-production or production activities.

In short, all that participates in obtaining the final result - profits from the organization's work. In the accounting department with the collection of information, the branch of analytical activities related to forecasting, statistics, planning, development of the strategy and tactical actions of the organization is originated.

Control

The position of financial affairs in the enterprise is controlled in three stages, each of which is a separate type of accounting of accounting:

pre-control - this stage is carried out until the execution of the economic operation;
current control - directly in the process of performing the operation;
subsequent control - after completion of the execution of the economic operation.

What includes the concept of "control", which is carried out in the accounting department? This is a set of accounting actions, aimed at observing the following aspects:

fulfillment of all types approved for this period of time of plans or programs related to cash costs (profits);
the use of all types of resources involved in the organization for the implementation of industrial or non-productive activities - in terms of its rationality and efficiency;
using passive fixed assets, deductions for depreciation, repair fund;
the formation of such values \u200b\u200bas the cost of a unit of products to implementation (works or services), full cost for implementation;
implementation of approved estimates;
carrying out the activities of structural units of the organization;
performing operations on various securities;
effectiveness of activities aimed at reducing all types of costs and costs;
formation of all types of necessary reporting (typical or on request of authorized persons);
the formation of the Code of Financial Activities of the Organization entirely and with a breakdown to segments;
collecting information about competitors;
regular calculations related to tax accounting.

In the accounting department, each control direction is enshrined at a specific employee, which makes out all the information received in paper, on electronic media and in automated systems.

All types of documentation that are formed in the accounting department allow the management of the enterprise to receive timely information about the problem points and how the financial situation is in general.

Control covers all assets of the enterprise, given all changes.

Providing preservation of property

What includes the concept of "security" and its provision? Normal organization of the organization is impossible without care to preserve their own material and intangible assets. That is, everything that is located on the balance of any organization should be strictly taken into account and are subject to control and auditing procedures with a certain frequency.
The Regulation on the accounting is authorized by workers in this department with the participation of other employees (if necessary) to carry out this important function. Inventory - one of the subspecies of this accounting function.
When carrying out an inventory, control is carried out not only over the condition and availability of the property of the enterprise, but also over all types of completed economic operations, over their correctness of design and accounting in automated systems, on the compliance of their reflection on paper and in accounting magazines. The fulfillment of such an accounting function allows you to assess the provisions with the existing property of the enterprise.

Naturally, the inventory is impossible without the use of instrumentation (control and measuring instruments). The management of the enterprise is obliged to provide them (necessarily proven and certified) members of the Inventory Commission.

Feedback

All incoming primary documentation is processed in financial accounting, where it is analyzed, is drawn up in automated systems and on paper. After completing the processing, employees who need such information can receive it for self-control, to analyze the effectiveness of the work performed.

This type of feedback is one of the most important functional links, since it allows the most optimal way to adjust the shortcomings in the work of the personnel, eliminate the shortcomings or, on the contrary, to make sure that the work is correct. The situation of the organization on centralized accounting should include the imposition of such an accounting function as feedback on the head of the financial unit.

Analytical

Analytics is a separate branch that combines all accounting functions. Since one of the objectives of the accounting work is to ensure structural units and personnel with reliable information about how the real state of affairs in the enterprise (within the framework of the functional), then to achieve it it is necessary to apply an integrated approach. He is, just, is a cumulative consequence of work in the accounting department.

After the divisions of the enterprise (who obliges the situation and duties) receive information from accounting, it becomes possible to perform the analysis of various stages of production and technical activities with the formation of solid analysis.

It is impossible to submit the work of the financial sector without performing any accounting function. Each of them is not so much an independent direction of the work of the department, as part of the unified process, which regulates the Regulation on the accounting service.

Lecture number 1. Accounting theory, its essence and value in the management system

1. Concept and types of accounting. Indicators used in accounting, functions, objects and accounting tasks

Accountingit is an ordered system for collecting, registering and summarizing information in monetary terms about property, organizations' liabilities and their movement by solid, continuous and documentary accounting of all economic operations.

Observationit is a general idea of \u200b\u200bwhat is happening the economic phenomenon.

Measuregives a quantitative expression on the existential economic phenomenon.

check init is carried out within the established system and facilitates the process of memorization and study of the observed economic phenomena.

Types of accounting:

1) management Accountingit is a type of such accounting at which collecting, processing and providing credentials for the needs of the management in the enterprise. The purpose of management accounting is the formation of the information system in the enterprise.

The main task of management accounting is the preparation of reliable and complete information that serves as a source for making the necessary management decisions in the management process.

The main part of such accounting is to record and analyze the costs (cost of manufactured products). Management accounting is closely interrelated with the analysis of the finished information for the management of the organization (improving the production process, the optimal reduction in costs, etc.).

This information is usually used in the process of making management decisions when planning and forecasting at the enterprise (for financial accounting). Management accounting data are its commercial secret and should not be disclosed by its employees;

2) financial Accounting - this is an accounting information on the costs and income of the enterprise, about receivables and payables, on the compilation of property, on funds, and so on;

3) tax account - This is the type of accounting, which takes a generalization of information in order to identify the tax base for taxes on the basis of these primary documents, grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation (Tax Code of the Russian Federation).

The purpose of tax accounting is to ensure the correctness and reliability of accounting for settlements between enterprises and government agencies.

In the process of calculation indicatorsthe activities of the enterprise are widely used to measure its economic means using meters.

Account meterit is a specific accounting unit that makes measurement and calculation of business and operations in the enterprise.

Maintaining economic accounting primarily implies a quantitative measurement of the objects taken into account. For this purpose, accounting meters are used: natural, labor, cash.

Natural metersserve for reflection in accounting of economic funds and processes in their natural terms, measure, mass. The use of natural meters depends on the characteristics of the objects taken into account, i.e. from their physical properties.

Accounting objects can be measured by mass units (kilograms, tons, etc.), account (number of pieces, steam, etc.). With the help of natural accounting, a systematic monitoring of the state of the movement of specific types of material means (fixed assets, finished products, etc.) is monitored and controlled by their safety, as well as the volume of the process of blanks, production and sales of products.

Labor metersapply for reflection in accounting for the amount of working time spent, calculated in working days, hours, minutes. Labor meters in combination with natural use are used to calculate the amount of wages, detect labor productivity, determining the rules of production, etc.

Money meterit takes a central place in accounting and is used to reflect a variety of business phenomena and summarize them in a single monetary assessment. Only with the help of the money meter can calculate the total cost of the heterogeneous property of the enterprise (buildings, machine tools, materials, etc.). The money meter is expressed in rubles and pennies. Through it, the costs (expenses) of the enterprise previously pronounced in labor and natural meters are summed up. The money meter is necessary, in particular, to calculate the cost of products, determining the profit or loss of the organization, reflecting the results of economic activities.

Functions, objects and accounting tasks

Functionsaccounting:

1) Controlling - ensures monitoring of safety, the presence and movement of labor, labor, and cash, the correctness and timeliness of settlements with the state and its services. With the help of accounting, three types of control are carried out: preliminary, current and subsequent;

2) Information function - is one of the main functions, as it is a source of information for all enterprise divisions and higher organizations. Information should be a reliable, objective, timely and operational;

3) ensuring the safety of the property. The execution of this function depends on the current accounting system, from the availability of specialization, warehouses, which are equipped with organizational equipment;

4) Feedback function - Accounting generates and transmits feedback information;

5) Analytical function - with the help of it takes out the disclosure of the existing shortcomings, outline and analyze the ways to improve the activities of the organization and its main services.

Accounting facilities are:

1) the property of the enterprise is fixed assets, intangible assets, etc.;

2) the obligations of the enterprise - settlements, transactions, etc.;

3) Economic operations - operations related to the activities of the enterprise.

The main tasks of accounting:

1) timely and proper production of the necessary settlements and obligations;

2) operational control over the correctness and accuracy of information in the accounting documents;

3) timely reflection of credentials in accounting registers.

2. Historical review of the most important stages of the development of accounting

Jean-Baptiste Demosh (1874-1946) - an outstanding French scientist who created the well-known and popular coat of arms of accountants, which depicts three subjects (sun, scales and curve Bernoulli) and the motto "Science - conscience - independence"). Each item means something to:

1) the sun - the lighting of the economic activity of the enterprise accounting;

2) scales - the significance of the balance, its balance;

3) Bernoulli curve is infinity of accounting. Approximately from the second half of the HC. In various countries, scientific directions, schools that are intended to comprehend and use the accounting craft are formed.

Italian school.In this school, the legal interpretation of accounting was mainly dominated. Representatives of this school are F. Villa, F. March, J. Cuboni, J. Rossi and others. They led to such an opinion that the accountant takes into account and controls the activity of the storekeeper, cashier, as well as the rights and obligations of financially responsible persons (at that time They were called agents), the rights and obligations of legal entities and individuals with whom the organization conducts calculations (at that time they were called correspondents), and not the values \u200b\u200bof the organization.

Therefore, it was found that an accountant reflects not cash at the box office, not materials in stock, etc., but the responsibility of the cashier, the storekeeper, etc. Every account was personalized, that is, he always stood some responsible person . At the same time, the double entry was determined by the rule of E. Degrana, which sounds like this: "The one who issues, is credited, the one who receives is debit."

Already in the twentieth century. The issue of incarnation of the special branch of jurisprudence - accounting law was repeatedly advanced, since the accountant is in some kind of judge, which applies public law in the process. "Accounting - algebra of law," said an outstanding scientist P. Garnier.

French school.The economic interpretation of accounting was played here. Outstanding representatives of this school are J. Route-Selyl, E. Leote, A. Gilbo, J. B. Du Martha and others. They saw the main goal primarily in terms of the effectiveness of the organization's economic activity, and not in direct control over the safety of the organization's values, as their many Italian accountants. With the help of the established methodology, it reflects the movement of fixed capital, all resources, the values \u200b\u200bof the organization, and not their rights and obligations in jurisprudence. It is from this that there is a different explanation of the occurrence of a double recording: there is no arrival of funds without their consumption - so the representatives of this school suggested. This assumption was supported by the representative of School J. Prudon, who claimed that accounting was political economy. He had his personal opinion: most economists are very bad accountants that do not know anything, as well as infant in the coming and consumption of funds and in conducting books.

German school.This school attached great importance to procedural issues, the structure of the calculation forms, the sequence of accounting records. The main representatives of this school were F. Gyugli, I. F. Cher, Niklis, and others. For this school, a smooth transition to accounting from the balance to an accounting account is provided, and not vice versa, as it was characteristic of Italian and French schools. These schools, as mentioned above, argued that the debit and loan of any accounting account are "qualitatively homogeneous fields", the German school, in turn, argue that the debit and accounting loan value varies depending on the account itself, passive it or active.

American school.This school assumed that accounting is a tool for human management, and people, in turn, manage the organization. On the part of psychology, accounting information is the only stimulus for administrators who are obliged to react well for this incentive. If this does not happen, then the information does not matter to account.

The main achievement of scientists of America (Emerson, Ch. Gar Ryson, Ch. Clark, V. Paton, etc.) was constructed and the embodiment of methodological techniques, namely "Standard-Co.", "Direct-Kosting" and " Responsibility Centers. At the same time, after a while, such a branch of accounting was formed as managerial accounting.

It can be concluded that each of these above schools brought their certain ideas to the science of "Accounting".

In the accounting life of our country around the first half of the century century. Wonderful ideas have entered, which are discussed and improved until now.

Accounting Information Function

The information function is one of the most important accounting functions in the management complex of both a separate business entity and the entire market economy. To date, the role and significance of a timely incoming economic information is constantly increasing.

For external users regarding the information function, the purpose of accounting is the formation of reliable information on the financial position of the enterprise and the trends of the change in it in the period under study. This information may be a useful wide range of users when making management decisions.

Interested accounting information users are persons who have any need for information about the organization. At the same time, users need to have sufficient knowledge and skills to understand, evaluate and using this information.

Ready work on a similar topic

Course work Accounting functions 420 rubles.
abstract Accounting functions 220 rub.
Test Accounting functions 200 rubles.

Potential and real investors, employees, lenders, buyers and customers, suppliers and contractors, authorities and the entire public can act as interested users.

Control function of accounting

In the context of the formation of market relations, continuous improvement of forms and methods of management, the presence of different forms of ownership is constantly strengthening the control function of accounting. Strengthening the control function becomes possible due to the improvement of its methods and forms, the use of foreign experience, the introduction of computer equipment, the use of ARTS accountant, analytics and economist.

In the accounting system, the role of the control function is constantly growing and strengthened, because owners and managerial personnel need to know the current financial condition of their enterprise and its solvency.

With the help of special techniques and acceptance of accounting, three main types of control are carried out:

preliminary control - before the start of the economic operation;
current control - during the economic operation;
subsequent control is the final stage after the commissioning operations.

Control in the accounting system is carried out in the following main areas:

execution of plans;
ensuring the safety of property;
efficient and rational various types of resources;
use of fixed assets, accounting for their depreciation and repair fund;
formation of production costs and cost calculation;
execution of estimates;
activities of structural units: industries, workshops, sites;
on operations related to securities;
formation of financial results;
reducing the cost of issuing and selling products;
creating reserves for doubtful debts;
evaluation of the financial condition of the enterprise;
formation of profit and its use;
drawing up financial statements.

Note 2.

Strengthening the control functions of accounting in the management system contributes to the use of automation of the accounting process.

Providing preservation of property

This feature is associated with the continuous improvement of the accounting system and the growth of its control functions. It should be especially necessary that the relevant conditions are needed to implement this function: equipped warehouses, control and measuring instruments, etc.

Tools for the implementation of this accounting function is to carry out an organization's property inventory that allows you to identify changes occurring within its property.

Accounting feedback function

Accounting in the organization performs the function of feedback. Without this function, the existence of the management system is unthinkable.

Using the feedback function using accounting information, which reflects the values \u200b\u200bof the indicators, you can monitor the execution of planned indicators, norms, estimates, standards, as well as compliance with the rational use of all resources, identifying various deficiencies and production reserves.

Analytical accounting function

Analytical function is a set of measures to ensure various organizations of organizations with reliable and full information for analyzing the organization's activities using the accounting toolkit.

Lectures

by discipline "Accounting"

Section 1. " Basics of accounting "

Question number 1. Essence I.

Accounting

For this use accounting meters

Natural meters

Labor meters

Money meter

Accounting features.

1. Control function

2. Feedback function -

3. Information function

4. Analytical function

Question number 2. Principles and accounting tasks.

The successful activity of the organization, largely depends on the literacy of accounting, to ensure that all generally accepted accounting principles should be accurate. There is the following classification of accounting principles:

1. The principle of monetary measurement - In the accounting reports, information should always be expressed in a single money measuring (in the currency of the country's country);

2. The principle of mandatory documentation - Continuous, continuous, documented and reliable reflection of the objects taken into account, which arise from the simultaneously committed in the organization of various operations. These operations, in turn, reflect a constantly renewable circuit of all means of the organization and the continuous shift of their forms;

3. Bilateral principle or double recording - lies in the sources of formation and on the basis of placement with the fulfillment of equality in both groups of accounting;

4. The principle of autonomy of the organization - In order to preserve the objectivity of accounting accounting, which reflect all the economic operations of the organization, is carried out separately from accounts that are intended directly for accounting for persons related to this organization. The separation of accounting accounts of the organization and its owners (legal entities) is considered the principle of autonomy of the organization;

5. The principle of the current organization - any created organization must exist (function) and be permanent production;

6. The principle of accounting in value - assets Considered at the acquisition price, i.e., at cost. It is the main base for accounting asset in accounting for its existence. Focusing on these rules, its own assets and in the balance sheet are located at the primary price (at the price of acquisition), and regardless of their term at the enterprise, it is not overestimated, and newly created products are estimated at the current cost value at the time of its release;

7. The principle of the accounting period: Accounting is carried out at the accounting periods, which are considered calendar periods;

8. The principle of conservatism (caution) - Undoubtedly, enterprise managers always want to represent the work in better. But this is not always consistent with reality. Pre-receipt of income during the reporting period cannot be counted in revenues already owned by the enterprise, if the final execution of the operation goes beyond the reporting period. They are better attributed to the income of future periods. In case the company suffered expenses, and documented the finalization of the operation (perhaps these costs will be returned), they should be counted in the expenses of future periods in order not to distort the true performance indicators. So, upon receipt of profit or performing expenses, you need to have good evidence of their legality. It follows that the principle of conservatism has two sides:

a) income is recognized only when there is reasonable confidence;

b) consumption is recognized as only an informed possibility arises;

9. Principle of implementation - determines the amount of income that should be recognized from a particular sale during this period. Since the goods can be sold at a price above its cost and lower, in installments and before payment, the amount of implementation should be adjusted to the estimated amount of hopeless debts;

10. Principle of linking - Indicates the following: if any event affects both income and expenses, then the impact on each of them should be recognized in one account. Production costs are included in the cost of production of the reporting period to which they relate, regardless of payment time, and profit is defined as the difference between revenue from sales and costs for its production. It follows from the foregoing that production costs must be included in the cost in the period in which revenue from sales is determined;

11. Principle of sequence - Enterprises can independently choose the accounting method, but with the condition to observe it for a sufficiently long time (at least a year) until there is enough good reasons for its change. Otherwise the situation of incommensurability of indicators will arise;

12. The principle of materiality - It establishes that minor events may not be taken into account, but all important information should be completely disclosed.

Question number 3. Accounting information users in market

Economy.

User accounting information Any legal or natural person interested in information about the organization is recognized. Interested users may be investors, employees, leo-leaders, suppliers and contractors, buyers and customers, authorities and the public as a whole.

Accounting users can be divided into two main groups: internal and external

Domestic users - Persons employed in the Office of Management, Owners, managers who need account information to implement planning, control and evaluating business relations.

The administration uses accounting information at all stages of making management decisions: when planning, monitoring and evaluating the effectiveness of the control function itself. All the actions of the administration are aimed at ensuring the financial sustainability of the company.

The company's personnel need accounting information on the financial stability of the enterprise, primarily in terms of the completeness and timeliness of payroll, social benefits, prospects for further employment in production.

External users – Third-party consumers of information with direct or indirect financial interests.

External users can be divided into three large groups:

Users with direct financial interest to this enterprise. These include: Leaders, lenders, suppliers and buyers, future shareholders who are interested in issues of compensation for invested capital: return returns, including interest, reimbursement of the contract price of goods, receiving dividends, receiving funds from the sale of products (performance of work, services );

Users who do not have direct financial interest: Tax authorities, professional participants in the stock market (dealers, brokers), economy management bodies (Ministry of Finance, Ministry of Economy, etc.).

Figure 1.1 - Accounting Information

The main task of the tax authorities is the collection of taxes, customs duties, fines, penalties, fan.

Professional participants in the stock market are interested in the yield (quotation) of the issuer's securities and especially the degree of risk associated with the acquisition of shares. Demand and supply to the issuer's securities is determined depending on its financial stability.

Economic management bodies are engaged in the study of financial information to predict the development of individual industries and sectors of the national economy, determining the growth rates, the calculation of national income and other indicators.

Users without financial interest. In the composition of external accounting users, trade unions are allocated, auditing and consulting firms, employees, government agencies, etc.

Trade unions are studying financial reports of firms for the validity and feasibility of concluding collective agreements, their prolongation.

State institutions at the regional level, the population is interested in financial statements from the point of view of the financial condition of enterprises and their ability to solve socio-economic problems within the boundaries of individual areas, settlements, etc.

Fig. 1.4. Accounting objects

Economic funds are funds of the enterprise that are at its disposal and are used by them to carry out their activities. They are constantly in motion, as included in the circuit of economic operations.

In this circuit, three main processes can be distinguished: supply, production and implementation (Fig. 1.5). Moreover, the processes of supply and implementation in turn constitute the process of circulation. Enterprises constantly carry out the production process and take part in the process of circulation.

In the process of supplying suppliers acquired equipment, raw materials, materials that are necessary for the manufacture of products, performance of work. Material reserves are usually purchased in large volumes and therefore arrive first on the warehouses of enterprises, and then used in production.

The production process is the basis of the company's activity. When implementing it uses:

labor resources;
material resources - raw materials, materials, fuel, spare parts, etc., which are labor objects and make up the material basis of products;
whether equipment - equipment, cars and other fixed assets that create the conditions of the production process.

The result of the production process is the finished products, so we can say that there is already a future profit of the enterprise already at the production stage.

The implementation process is the third stage of the circuit of the company's economic funds. His task is to sell products to customers in order to obtain funds to reimburse the cost of production and sales of products, as well as profits in revenue from sales. Due to the revenue received, the company acquires new batch materials, pays wages to its employees, re-produces products and sells it to customers. Thus, the cycle of production activities of the enterprise is repeated.

Fig. 1.5. Scheme of basic economic processes

Fig. 1.6. The composition of the company's business

Fig. 1.7. The composition of the sources of education of economic funds

Topic 2. Accounting balance.

Accounting account plan. Classification of accounting accounts.

A single plan of accounts accounts, its appointment and principles of construction.

Account plan - This is a systematic list of accounts accounting used in industry, agriculture, construction, trade.

Currently, an accounting account plan approved by the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 is applied.

In terms of accounts, the name of synthetic accounts and their code notation is indicated. The accounts in it are located on homogeneous groups according to their classification, economic content and grouped into eight sections.

Accounting accounts are classified on two signs:

I. Economic Content

II. For its intended and structure.

I. Economic content is divided into two groups:

1) accounts for accounting of economic funds and their sources

2) accounts for accounting of economic processes

This classification can be represented in more detail in the following form:

Accounts of the assessment of the assessment of the source of economic sources

(economic funds) of the property of processes and the result

(economic funds) of the Tatov of the business

Activities

basic Redevelopment Own attractions

chenware water

II. For the purpose and structure of the account, they are divided into the following groups:

1) Main accounts - serve to take into account business and their sources (the basis for the preparation of the balance).

These include:

a) material accounts or inventory - serve to take into account the property and material values \u200b\u200bof the organization (account 01.10,41,43,45)

b) Cash accounts - serve to account for money organizations (accounts 50.51.52,55,57).

c) stock - serve to account for sources of own funds fixed by the organization (accounts 80,82,83,84)

d) settlement - serve to take into account the calculations of the organization with other organizations or persons, they can be active - when reflecting receivables (account 62), passive - reflect calculations with creditors (account 60), actively passive - reflect calculations with organizations or persons which in relation to the organization may be debit, then credit (account 76).

2) Regulatory accounts - serve to regulate the assessment of economic funds and their sources. At the same time, the determination of the actual value of economic means and their sources the amount of the regulatory account is added or deducted from the amount of the main account.

a) the contralated - reduce the estimate (accounts 02,05.42)

b) Additional - increase estimate (accounts 15,16,40).

3) Distributive - serve to account the costs and the correct distribution.

a) Corporate-distribution - serve on a particular economic process in order to further distribute them between products (accounts 25,26,44).

b) budget and distribution (accounts 96.97,98).

4) Calculation - serve to collect production costs in order to determine the actual cost of issued products (accounts 20,23,28,29).

5) Comparison are divided into:

a) Evaluation-productive - account 90 sales debit and a loan of which reflects the same realized products, but in two excellent marks:

The debit shows the actual cost of realized products.

The loan shows the revenue from the sale of products on vacation prices.

b) Financial and productive - serve to take into account and monitor financial results in the economic activity of the organization (account 84.99).

6) Communication reports - serve to record one-time spending for the purpose of their further distribution between related reporting periods (accounts 96.97,98).

Lectures

by discipline "Accounting"

Section 1. " Basics of accounting "

specialty 38.02.06 "Finance" (basic preparation)

Lecturer _____________________ / Н.В.vishnevetskaya/

Topic number 1. The essence and content of accounting.

Accounting - In accordance with the Law "On Accounting", it is an ordered system for collecting, registering and summarizing information in monetary terms about property, organizations' liabilities and their movement, by a continuous continuous documentary accounting of all economic operations.

For this use accounting meters: Natural, Labor, Cash.

Natural metersreflect weight, length, number, volume and other quantitative characteristics of the property of the enterprise.

Labor metersreflect quantitative indicators of taking into account time and labor on the production of products, labor intensity, labor productivity, salary accrual.

Money meterreflects the monetary assessment of property, commitments, economic operations for financial statements. With it, the financial results of the enterprise are determined.

Accounting is a link between economic activities and people, which helps to make qualitative solutions based on the information that the accounting system creates and transmits.

Accounting features.

1. Control function- ensures control over the safety, the presence and movement of labor objects, warehousing, cash, the correctness and timeliness of settlements with the state and its services. With the help of accounting, three types of control are carried out: preliminary, current and subsequent;

2. Feedback function -provides the staff of the enterprise data on the activities of the organization and is the basis for developing plans.

3. Information function- It is one of the main functions, as it is a source of information for all enterprise units and higher organizations. Information should be a reliable, objective, timely and operational;

4. Analytical functionprovides a qualitative analysis of the organization's activities on the basis of reliable, timely and sound information. Analytical function allows us to specify the indicators characterizing the results of the enterprise, resource provision, price policy. It helps to make informed decisions regarding the financial situation of the Organization, its competitiveness in the market and development prospects.

5. Providing the safety of property -the execution of this function depends on the current accounting system, from the availability of specialization, warehouse premises, which are equipped with organizational equipment.