I ask for advice - which bookkeeping tutorial to choose? Accounting from scratch Tax and accounting from scratch tutorial

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 experts also understand the basics of economics and communication.

First of all, a person should ask himself the question of whether he is ready to connect his life with important, but routine work. The specialty of an accountant does not imply creativity and even a regular change of scenery. And you need to be mentally prepared for all this. You can not choose a profession on the principle: "if only that."

If a person is serious about becoming an accountant, then two scenarios are provided for him:

Homeschooling. You can “attend” webinars, take online courses, read books and articles. Be sure to master, in particular - C1. For the self-taught individual, there are now many resources and opportunities.
Education in a higher educational institution. In principle, the specialty of an accountant is provided in many colleges, so people with a 9th grade education can also go to study. But later you still have to get a higher education, because it is more appreciated among employers.

It should be borne in mind that a self-taught accountant will also need to undergo an internship. 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 real 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 it should be understood 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 convinced that he will not be left without a job.

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

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

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

The responsibilities of accountants include:

calculation of production costs and profits;
control of financial discipline;
registration and submission of reports on the financial condition of the organization;
payment of salaries to employees;
interaction with tax companies.

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

Every company, even the smallest, needs accountants. Since 2013, the need for accounting under the simplified tax system has been introduced, which has 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 are required for an accountant? First of all - the ability to perform monotonous paper work. Also, representatives of this profession must be sociable, smart and resourceful. It depends on them whether the company will stay afloat (especially if it has recently opened). Professionals in the field of accounting are valued very highly and receive a good salary.

In the field of accounting, many specific terms and definitions are used. A novice accountant should definitely master the basic terminology:

The LIFO method of valuing goods has been banned and has not been used since 2008.

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

Accounting training for 2018

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

Modern companies need professionals who keep up with the times.

You can learn a specialty in 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 that meets all the necessary requirements. You can study accounting 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 the leading educational institutions of Moscow. The specialty that will need to be mastered is called accounting, analysis and audit. After receiving a diploma, a person can also become an economist.

Home schooling 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 reading (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 from the ancient world. The second section includes a description of the various accounting methods.
Theory of accounting.
All about tax audits. Authors: Sukhovskaya, Myrtynyuk, Sharonova. As mentioned earlier, accountants constantly have to deal with tax inspections. This book describes in detail which aspects of a company's activities are most often checked by inspectors.

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

Exists five forms of accounting:

Balance- reporting on the financial condition of the enterprise for a specific period of time. It is calculated in a form (table) consisting of two parts: the first part provides information about the company's liabilities, the second part about the assets.
Profit and Loss Statement- information that allows you to display the results of the financial activities of the enterprise for a specific time period. When compiling a document, you must indicate all information about the organization's income, even if the proceeds were not received from the main activity.
About changes in the budget (capital). The document must be filled out, focusing on the letter of the Ministry of Finance No. 117 (dated 12/23/97). It is important to adhere to the basic provisions in order to properly prepare reports. All information on capital should be indicated in stages, using not only general data (on use and receipt), but also information on cash balances in the account.
About cash flow. The reporting includes data on the 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 purpose of the current activity 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, assets. They call it financial activity, which did not greatly affect the overall budget of the company.
. The document must be filled out in accordance with the requirements set forth in the Letter of the Ministry of Finance No. 4n (dated 01/13/2000). The letter contains information about all forms of accounting. organizations reporting.

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, then the company can suffer big losses.

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

Primary documentation includes:

sales receipts and invoices;
acts on performed services;
cashier's checks;
expense reports;
bank account statements;
documents confirming payments to employees;
statements and limit fence cards.

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

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

Some schools offer an accelerated program. According to it, you can study in 2 years and 10 months (on the basis of 9 classes) or in 1 year 10 months (on the basis of 11 classes).

There are also special courses, the duration of which rarely exceeds 6 months. On average - 2.5-4. Courses must be chosen carefully, as some people teach outdated or incomplete curricula.

The duration of homeschooling directly depends on the abilities of a person and his desire to master a particular profession. Some people learn completely in a year, while others need 3-4 years.

How long does 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 enterprise.

The accounting lecture for beginners is presented below.

The tutorial details the basics of accounting, allowing you to independently study the essence and basic rules of its maintenance, the basic principles of reporting in accordance with the current Chart of Accounts, reveals the features of accounting in economic entities of various organizational and legal forms. The material of the tutorial is presented in an accessible form and disclosed on examples of business transactions with the correct answers for each topic. The presence of a cross-cutting task allows you to master both the theoretical and practical side of the preparation of financial statements. The book takes into account regulatory documents on accounting published before May 1, 2015. For students, graduate students and teachers, practitioners of accounting and economic services of organizations, as well as everyone who wants to get basic knowledge of accounting.

On our website you can download the book "Accounting Tutorial. 7th Edition" Kondrakov Nikolai Petrovich for free and without registration in fb2, rtf, epub, pdf, txt format, read the book online or buy a book in an online store.

Tit Nhat Khan wrote a book on how to remain calm despite the surrounding sounds, how to be calm in turbulent places. Breathing exercises and mindfulness techniques will help you live in the present, enjoy the beauty and harmony of the world, and get to know yourself better.

Errors in accounting lead to trouble not only for the accountant, but also for the head of the enterprise. In addition, financial losses can be very painful for the company.

To maintain the level of professionalism, it is necessary to constantly learn and follow changes in legislation. For those who begin to study accounting on their own, specialized literature becomes the only teacher whose choice depends on the existence in this difficult profession.

1. Krutyakova “VAT. The practice of calculation and payment "

Change information is in order. Complex issues of taxation, including those considered in arbitration courts, are considered in detail. The book was written by one of the best specialists in value added tax, an experienced lecturer. Accountants, auditors and tax consultants are well acquainted with the works of T. L. Krutyakova, whose qualified recommendations and interpretations can always be put into practice. This book will also be useful to business leaders, employees of financial services and students studying accounting.

2. Hartwich "1C: Accounting 8 at a glance"

A textbook for those who master the program "1C: Accounting 8" and are trying to understand the conduct of computer accounting. While reading the book, you can simultaneously apply knowledge in working with the program. The language of presentation is simple and understandable, the publication is well designed and richly illustrated. The textbook will be useful to an accountant with basic PC skills. Mastering the program "1C: Accounting 8" according to the book by A.V. Gartvich is fast and does not cause difficulties.

3. Hartwich “Accounting from scratch. Tutorial "

Explanation of the basics of accounting and the rules of its conduct in connection with the economy. In the process of studying the book, the logic of accounting procedures becomes clear. The author does not overload the presentation with references to laws and other legislative acts, all attention is focused on the relationship between accounting and the economy of the enterprise and the rules of accounting. The book is intended for self-learning the basics of accounting with minimal involvement of information from the field of economics and jurisprudence. Readers with no experience in accounting will be able to learn the basics of the profession in this manual.

4. Veshunova, Zinko “REPO operations. Legal regulation, accounting, taxation and audit»

A REPO transaction is an agreement on the sale of property with the condition of repurchase at an agreed price. The popularity of such transactions in our market is growing, as they are beneficial to both parties: the lender reduces their risks, the borrower receives property on favorable terms. REPO is an effective mechanism for refinancing, at the same time, it was these transactions that caused the 2008 financial crisis.

The book discusses the legal aspects of regulating transactions in such transactions, analyzes the regulations related to accounting and taxation in Russia and abroad. The authors offer options for tax and accounting, explore methods of accounting and taxation in case of non-execution of the second part of the transaction, accounting for bonds, payments when the market value of securities changes, opening and closing a short position during a transaction, as well as REPO in foreign currency. Professionals of the securities market will be interested in the section devoted to the issue of accounting for transactions in the back office.

5. Hartwich "Accounting for 10 days"

Simplified and detailed presentation of the main provisions of computer accounting, designed for beginners. With independent development of the material, you will be able to penetrate the logic of accounting in a modern enterprise. The computerization of accounting is considered in connection with the automation of the enterprise as a whole.

6. Kasyanov, Wiseman "Accounting in banks"

The textbook examines the theory and practice of accounting in credit institutions in the course of settlement, cash, credit, currency and other operations, the organization of internal control and the specifics of preparing bank statements. How is accounting in banks different from accounting in other enterprises? What are the features of registration of accounting accounts within the banking system? How are intrabank transactions processed? These and many other issues are covered in the monograph, taking into account the norms in force in 2016.

7. Kasyanov, Wiseman "Accounting in the public sector"

The monograph examines in detail the problems of financial management in state and municipal institutions. The materials are accompanied by practical advice that will help you make the right decision when faced with complex tasks that periodically confront accountants working in budgetary organizations. The training material is supported by case studies and references to legislation.

The book comprehensively outlines the sequence of actions of an accountant, describes the methodology for compiling financial statements, a report on the results of activities, the use of fixed assets, etc. The manual will help the accountant to take stock of financial and economic activities and prepare annual reports.

8. Bogachenko, Kirillova “Accounting. Practicum»

A manual containing situational tasks on economic and financial activities, taking into account the requirements of the legislation of the Russian Federation. By solving problems, you will master the sequence of performing the work of an accountant. The manual contains samples of primary documents and accounting registers. The textbook will be useful to students and teachers of economic specialties and everyone who studies accounting.

9. Morozova "On Simplification over a Glass of Tea"

The simplified taxation system is not so simple. If certain concepts are misinterpreted, the overpayment of tax can be significant. To understand how the simplified tax system works, novice entrepreneurs should carefully read the book by N. Morozova. And for experienced accountants, there are interesting sections here that highlight some subtle subtleties.
“About simplification over a glass of tea” - step-by-step instructions for bookkeeping with. The book contains useful information from various sections of the legislation, in particular, businessmen need to be aware of the liability for incorrect reporting.

10. Dirkova "Incubator for an accountant: from zero to balance"

Self-instruction manual for beginners who comprehend the wisdom of the balance method. The training is based on the example of wholesale trade and helps to assess the responsibility of an accountant. The book is written in simple language, understandable to those who only understand accounting. Difficult questions are stated quite clearly, and the reader perceives the information without additional explanations.

Andrey Kryukov's book "Accounting from scratch" will help anyone who wants to understand such a complex area as accounting. It is suitable for beginners as well as entrepreneurs. Many who decided to study accounting on their own quickly stopped, realizing that it was almost impossible to get their bearings in this. And that's exactly what it seems to those who have no idea what it is.

With the help of this book, it will be easy to understand the basic terms and concepts that are explained here in an accessible language. You will understand the difference between debit and credit, how the cash flows in the company. You will learn how accounting is regulated by the state in an organization, how taxes are related to it, what inventory is, how to evaluate costs and profits. You will learn to understand accounts and postings, you will be able to draw them up on your own after some practice. The book provides knowledge about the tasks of accounting, its principles and methods. Gradually immersing yourself in the specifics of accounting activities, you will learn to feel confident doing the necessary work, which will no longer cause misunderstanding and rejection.

On our website you can download the book "Accounting from scratch" Kryukov Andrey Vitalievich for free and without registration in fb2, rtf, epub, pdf, txt format, read the book online or buy a book in an online store.

Each organization is required to keep accounting records immediately after its creation. According to the law of December 6, 2011 No. 402-FZ, accounting and storage of documents is organized by the head of the LLC. The director is responsible for setting up accounting in the organization, and even the financial statements are recognized as prepared after the signature of the head, and not the chief accountant. Entrepreneurs in this sense are more fortunate - the law does not require.

Bookkeeping is the organization of collecting information about the state of the property and obligations of the company, as well as the continuous reflection of this information in special accounting documents. But LLC accounting is not only registers, accounting books and financial statements. These are also tax accounting documents, contracts, personnel and primary documentation, cash flow documents (cash desk and bank). We have collected the entire extensive list of documents that must be maintained in an LLC in the article "".

Please note: for violation of accounting rules. Accounting support services are not something worth saving on, especially since they do not require special expenses.

Is bookkeeping difficult? The answer to this question will depend on several factors:

Selected tax regime. It is enough just to keep records on the simplified tax system Income and UTII. More difficult - on the simplified tax system Income minus expenses. The most difficult thing will be accounting for the general taxation system.
Availability of employees. Reporting for employees is complex and voluminous, in addition, it is necessary to draw up payroll and payment of insurance premiums every month, and, if necessary, also vacation pay, sick leave, and maternity payments. But even if there are no employees, and the only founder manages the organization without an employment contract, it is necessary to submit zero reporting. In addition, all organizations, even without employees, must annually submit information about. And new organizations must submit no later than the 20th day of the month following the month of registration.
Number of operations. These are any economic actions that have changed the ratio of income and expenses of the organization: receipt of payment from customers, payment of salaries, purchase of goods, etc. The more transactions, the more time it will take to process them.
Diversity of activities of the organization. There is a specifics of accounting in certain areas of business (trade, production, services, construction, etc.). It is easier to take into account the same type of operations than to combine the accounting of different directions.
Category of your partners. If you and your counterparty work on different tax regimes, if you plan to conduct foreign economic transactions or work with budget or state enterprises, then accounting will have its own characteristics.

But even in the simplest version - the absence of employees, a small number of transactions, the choice of the STS Income or UTII mode - accounting for an LLC will require professional knowledge or the use of specialized programs. The accounting services of an LLC can be entrusted to a full-time employee or a specialized company. - this is a full or partial transfer of accounting responsibilities to a professional independent contractor.

Accounting reports LLC

Accounting in an LLC should ensure the completeness of the collection and accounting of information on the financial activities of the organization. How to start accounting for an LLC?

Step 1. Determine the person responsible for accounting in the enterprise. Often, after the registration of the company, the director assigns the duties of the accountant of the LLC to himself. For the first time, this is a perfectly acceptable situation, but as soon as the deadlines for submitting any reports come up, you must either figure this out yourself, or transfer the service to specialists.

Step 2 Choose, you will work. This must be done immediately after the registration of the LLC, or better, even before you submit the documents to the IFTS. When choosing a mode, we recommend that you get a free consultation on taxation, which will help you significantly save on payments in the budgets. Under different regimes, the tax burden of the same enterprise can differ significantly!

Step 3 Examine your regime's tax records. On the simplified tax system, you need to submit only one declaration at the end of the year, quarterly declarations on UTII, on OSNO every quarter they submit declarations for profit and VAT and annual property tax.

Step 4 Design and validate organizations.

Step 5 Approve the working chart of accounts. The document should be based on the chart of accounts developed by order of the Ministry of Finance of Russia of October 31, 2000 N 94n.

Step 6 Organize the accounting of primary documents and the reflection of the information contained in them in the accounting registers.

Step 7 Comply with the chosen system of taxation and reporting for employees.

Our users can get a free month of providing accounting services by 1C:BO specialists with the transfer of accounting information base 1C Accounting after the end of the trial period.

Law No. 402-FZ refers to the financial statements of LLC the balance sheet, income statement and appendices to them: reports on changes in capital; cash flow; on the intended use of the funds received (if they were received).

Balance sheet and income statement of the enterprise

The forms of the balance sheet of the enterprise and the profit and loss statement of the LLC were approved by Order of the Ministry of Finance dated July 2, 2010 No. 66n. Later, by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n, the income statement was renamed the income statement. Organizations are required to submit financial statements at the end of the year, no later than March 31 of the next year. But investors, creditors, a bank, counterparties are entitled to request a report on financial results during the year, so you can make a cut of the financial condition of an LLC based on the results of a quarter or a month.

The form of the balance sheet of the LLC can be found in the appendix. No. 1 to the Order of the Ministry of Finance dated July 2, 2010 No. 66n. This is the so-called full balance on two pages.

Accounting statements of LLC on the simplified tax system in 2019

How to keep accounts of an LLC with the simplified tax system Income 6% and with the simplified tax system Income minus expenses? The simplified taxation system provides for the submission of only one annual tax return. Its form is the same for both versions of the simplified system.

What financial statements do LLCs submit to the USN in 2019? Keeping accounting records under the simplified taxation system allows you to submit financial statements in a simplified form (Appendix 5 to the Order of the Ministry of Finance dated July 2, 2010 No. 66n). It includes only the balance sheet and income statement. If the organization received targeted funds on the simplified tax system, then they also need to report on them. Reporting changes in equity and cash flows is optional.

An example of filling out a simplified balance sheet of an LLC on the simplified tax system:

Accounting services for LLC

Let's summarize. Accounting service of LLC is obligatory in all tax regimes and even in the absence of real activity of the company. Accounting can be done by the manager himself, a full-time specialist or a specialized outsourcing company. for an LLC will depend on the amount of work: the number of business transactions, the complexity of the chosen mode, the number of employees, the method of keeping records.

For our users who want to independently manage the accounting of an LLC, we want to offer the 1C Entrepreneur online program. This is a completely new tool for improving business efficiency, which allows you to: