Story accounting is almost six thousand years old and dates back to the 4th century BC. The emergence of accounting is associated with human economic activity.
During the first millennia, unigraphic accounting (simple accounting) developed, which reproduced the facts of economic life in the units of measurement in which they arose. Simple accounting developed in five stages: Simple accounting was a system of continuous and systematic monitoring of the progress economic process. She allowed me to create single system accounting and take control of all material and cash, as well as calculations.
But this system had a number of shortcomings: there was no mirror reflection in accounting; the principle of approximation was used; accounting was of a registration nature; the legal and economic meaning of all the facts cited in it was not disclosed; not applied accounting funds to determine profit; there were no totals to control the correctness of the accounts.
476 - beginning of the Middle Ages. The traditions of Roman accounting continued to be preserved. The concept of Roman law and the emergence of commercial (economic) law contributed to the growth of accuracy and legal validity of accounts.
In the second millennium merchants began to create intermediary courts. They developed certain requirements for records: the chronological order of records, the absence of gaps in the ledgers between records, each transaction is documented, and so on.
In the Middle Ages, two main areas of accounting are formed: cameral and simple accounting.
cameral proceeded from the fact that the main object of accounting was cash, expected receipts, as well as payments from it. All receipts and payments of funds were subject to registration, and income and expenses were established in advance.
Simple bookkeeping assumed the accounting of property, including cash, and income and expenses became required for the accountant. All property accounts were kept according to the debit-credit principle, but accounts were not yet included in the information accounting system own funds.
V renaissance simple marks of the Romans no longer satisfied the new needs of trade: new forms of accounts appeared and studied in banks, new combinations began to be applied to records.
New forms were first used by Italian merchants, since Italy at that time was not only an intellectual center, but also a center of world trade.
The development of accounting was also facilitated by the great invention of the 15th century - printing.
The transition to a new stage of accounting was the emergence of a double (debit-credit) entry. Scientific development law double entry business transactions and different ways its use originated in the Middle Ages.
In 1494 double entry system described by a mathematician, a Franciscan monk, a friend of Leonardo da Vinci - Luca Pacioli in the eleventh treatise "On accounts and records" of the ninth section of the work "The sum of arithmetic, geometry, the doctrine of proportions and relationships." Later the system will be called "Old Italian".
In the treatise "On Accounts and Records", Luca Pacioli, by analyzing business transactions and already existing methods of keeping books - a memorial, a journal, a general ledger and an inventory book, described the law of double entry and showed that, based on it, an expedient system can be built in any economy. accounts and books.
Currently, all historians agree that double entry in accounting did not arise in the time of Luca Pacioli, but much earlier. Luca Pacioli only described the system that had already developed before him.
Today it is reliably known that the first book that described the double entry system was the book Benedetto Cotrugli"On Trade and the Modern Merchant", written by hand in 1458, but printed only in 1573. Therefore, the book of Luca Pacioli is recognized by all historians of science as the first printed work that gave impetus to the development new system accounting.
Double entry in a more convenient and complete form reflected the economic process. The system of accounts of simple accounting was supplemented by accounts of own funds, and material accounts received monetary value, as a result of which all the facts of economic life began to be reflected twice.
Appearance operating accounts, which in a conditional form fixed the changes and movements of funds, made it possible to establish a systematic observation of such quantities as capital and profit. Accounts gave accountants the opportunity to move from simple monetary accounting accounting for all objects and operations in monetary terms.
Double entry, becoming integral part accounting, has turned all accounting into a coherent system that facilitates control over both the preservation of values and their management.
The section was prepared based on the materials of the book by M.I. Kuter "Accounting Theory"
The history of accounting goes back almost six thousand years and dates back to the 4th century BC. The emergence of accounting is associated with human economic activity. During the first millennia, the development unigraphic accounting (simple accounting), which reproduced the facts of economic life in the units of measurement in which they arose.
Simple bookkeeping evolved in five stages:
1) inventory accounting;
2) current account;
3) money that is the object of accounting;
4) money as an object of accounting merged, taking into account the calculations;
5) money and counter-current have swallowed up inventory accounting.
Simple accounting was a system of continuous and systematic monitoring of the course of the economic process. It made it possible to create a unified accounting system and take control of all material and monetary resources, as well as settlements.
But this system had a number of disadvantages:
There was no mirror reflection in accounting;
The principle of approximation was used;
Accounting was of a registration nature;
The legal and economic meaning of all the facts cited in it was not disclosed;
Accounting tools were not used to determine profit;
There were no totals to control the correctness of the accounts.
5000 years before the advent of the double entry system, the Assyrian, Babylonian and Sumerian civilizations flourished in Mesopotamia, whose commercial documents are the oldest. Agriculture flourished, and in the cities and adjacent areas of Mesopotamia, the service industry and production developed. There were several banking houses in Mesopotamia, which, according to gold and silver standards, issued loans for transactions.
In that era (before 500 BC), Sumer was a theocratic state, and its rulers, on behalf of the gods, disposed of most of the land and livestock. This encouraged record keeping.
Laws of Hammurabi, adopted in Babylon in the 23rd century BC. e., in particular, they required that a sales agent, selling goods on behalf of the owner, provide the latter with a certificate of the transaction price. Otherwise, their contract was automatically terminated. Both parties kept records of most transactions. The role of an accountant in Mesopotamia was played by a scribe. He not only took care of accounting, but also ensured compliance with detailed requirements law for the deal. Hundreds of scribes worked in temples, palaces and private firms. This profession was considered prestigious.
When concluding a deal, the parties, as a rule, turned to one of the scribes at the gates of the city and explained to him the essence of the agreement. The scribe took a piece of specially prepared fresh clay, which was given the form of a table of the appropriate size (depending on the transaction), and with a sharpened wooden stick wrote on it the names of the parties to the contract, the name of the goods, the amounts, obligations of the parties and other circumstances of the case.
The parties "signed" the table, applying their seals. This "signature" was worn around the neck in the form of a stone amulet engraved with the sign of the owner. Often the seal contained the owner's name and religious symbols, such as images and the names of the gods to whom he prayed.
Having sealed the deal with seals, the scribe dried the table in the sun or in an oven. Sometimes a second layer of clay was applied to the table with an envelope. On this external "crust" all data of the transaction were duplicated. The original document inside could not be changed without cracking the "envelope".
Government accounting in ancient Egypt developed according to the Mesopotamia scenario, although the replacement of clay with papyrus made it possible to make it more detailed. Records were kept in great detail, especially in the vaults of the pharaohs, where taxes received "in kind" were placed.
A complex audit system made it possible to check the integrity of Egyptian bookkeepers. The ancient accountants had to be as honest and attentive as possible, since disclosed violations were punished with a fine, cutting off a part of the body, or even death.
But the ancient Egyptian accounting for its entire thousand-year history did not go beyond simple lists. The reasons for this were illiteracy and the lack of a system of monetary circulation.
In ancient China, accounting was the primary means of assessing the effectiveness of government programs and the integrity of the officials who carried them out. During the reign of the Zhao dynasty (1122 - 256 BC), an accounting system arose and developed, which lasted until the adoption of double entry (until the 19th century).
In the 1st century BC e. Emperor Ai-Dee carried out an accounting reform, trying to prevent the process of ruin of small proprietors. The functions of an accountant began to be performed by a state official who was appointed to a position based on the results of a system of state examinations, regardless of origin. Reporting was carried out in duplicate and annually handed over for storage to the central archive. There was a practice of unannounced revisions and cross-checks.
In Greece already in the 5th century BC. e. public control over state monetary resources was provided by "independent accountants". Members of the National Assembly of Athens managed finances, controlled public revenues and expenditures. Their work was checked by 10 accountants appointed by the Assembly.
The most important contribution of the Greeks is the introduction of minted coins (about 600 BC). Money did not immediately gain popularity, but played an important role in the evolution of accounting. Banking in ancient Greece was more developed than in other states. Bankers kept ledgers, changed money, made loans, even made Money transfers citizens through bank branches in other cities.
In ancient Rome, state and bank records arose from the records that were traditionally kept by heads of families. The income and expenses of the house were recorded daily in a "draft" (adversarius), and the totals were transferred monthly to the main ledger - "a summary of income and expenses" (codex accepti et expensi). Such accounting was necessary because citizens had to regularly submit information about their property and obligations. These data were used for taxation purposes; civil rights (property qualification) were determined on their basis.
Control over the movement of government funds was provided by a complex system of checks. The management of the treasury, supervision of state accounting was carried out by quaestors. Auditors regularly checked the treasury accounts.
One of the goals of the transition from a republic to an empire was the desire to put finances under tight control and increase the profitability of wars of conquest. Julius Caesar personally audited the finances of Rome, and the Divine Augustus completely reformed the treasury.
One of the Roman accounting innovations was the adoption of an annual budget. In addition, the amount of taxes depended on the solvency of citizens.
In the Middle Ages (since 476), accounting from a centralized one again became local. Property management required trust, and the main task of the feudal lord in the field of accounting was to control the hired manager. But the traditions of Roman accounting continued to be preserved. The concept of Roman law and the emergence of commercial (economic) law contributed to the growth of accuracy and legal validity of accounts.
In the second millennium merchants began to create intermediary courts. They developed certain requirements for records: the chronological order of records, the absence of gaps in the ledgers between records, each transaction is documented, and so on.
In the Middle Ages, two main areas of accounting are formed: cameral and simple accounting.
cameral proceeded from the fact that the main object of accounting was cash, expected receipts, as well as payments from it. All receipts and payments of funds were subject to registration, and income and expenses were established in advance.
Simple bookkeeping assumed the accounting of property, including cash, and income and expenses became required for the accountant. All property accounts were kept according to the debit-credit principle, but own funds accounts were not yet included in the information accounting system.
In the Renaissance, the simple marks of the Romans no longer satisfied the new needs of trade: new forms of accounts appeared and were studied in banks, new combinations began to be applied to records. New forms were first used by Italian merchants, since Italy at that time was not only an intellectual center, but also a center of world trade. The development of accounting was also facilitated by the great invention of the 15th century - printing.
The transition to a new stage of accounting was the emergence of a double (debit-credit) entry. The scientific development of the law of double entry of business transactions and various ways of its application arose in the Middle Ages.
In 1494 double entry system described by a mathematician, a Franciscan monk, a friend of Leonardo da Vinci - Luca Pacioli in the eleventh treatise "On accounts and records" of the ninth section of the work "The sum of arithmetic, geometry, the doctrine of proportions and relations." Later the system will be called "Old Italian".
In his treatise, Luca Pacioli, by analyzing business transactions and already existing methods of keeping books (memorial, journal, general ledger and inventory book), described the law of double entry and showed that, based on it, an expedient system of accounts and books can be built in any economy.
Double entry arose not in the time of Pacioli, but much earlier. Luca Pacioli only described the system that had already developed before him. Today it is reliably known that the first book that described the double entry system was the book Benedetto Cotrugli"On Trade and the Modern Merchant", handwritten in 1458, printed in 1573. Therefore, Pacioli's book is recognized by all historians of science as the first printed work that gave impetus to the development of a new accounting system.
Double entry in a more convenient and complete form reflected the economic process. The system of accounts of simple accounting was supplemented by accounts of own funds, and material accounts received a monetary value, as a result of which all the facts of economic life began to be reflected twice. The appearance of operational accounts, which in a conditional form recorded changes and movements of funds, made it possible to establish a systematic observation of such quantities as capital and profit. Accounts gave accountants the opportunity to move from simple monetary accounting to accounting for all objects and transactions in monetary terms. Double entry, having become an integral part of accounting, has turned all accounting into a coherent system that facilitates control over both the preservation of values and their management.
Pacioli formulated two goals of accounting:
1) obtaining information about the state of affairs, because accounting should be kept in such a way “that it is possible to receive any information without delay, both regarding debts and claims”;
2) the calculation of the financial result, because "the purpose of the merchant is to acquire the allowable appropriate benefit for his maintenance."
Both goals of accounting are achieved with the help of accounts and double entry.
Appearance balance sheet simultaneously with double entry in the initial period was dictated by narrow practicality, the desire to reduce all accounting to form. Characteristic features this period in the history of accounting there was a lack of theoretical generalizations developed by practice; the inability of the authors to understand the essence of the occurring phenomena in connection with economic life one state or another.
The second half of the 19th and the beginning of the 20th century became, in essence, a stage in the formation of accounting as a science. This was largely facilitated by the emergence of large-scale industry, the development of communications, an increase in the turnover of world trade, the emergence of a market valuable papers which dramatically increased the number of participants market relations– external users of accounting information. During this period, accounting legislation began to take shape in most European countries, integral part which was balance sheet and income statement. The legislation of many countries obliges entrepreneurs to publish their accounting reports in order to reduce the amount of risk on the part of shareholders, investors and other external users.
Double-entry bookkeeping, which originated in Italy, began to spread to the north of Europe, first to France and Germany, then to England and Scandinavia, then west to Spain, and finally across the Atlantic Ocean to America, and to the east it came through Poland to Russia ( in the XVIII century), and then to China and Japan.
Accounting- this is an ordered system for collecting, registering and summarizing information in monetary terms about the property, obligations of the organization and their movement through continuous, continuous and documentary accounting of all business transactions.
Accounting in accordance with the law on accounting can be conducted: by the chief accountant hired by the enterprise under an employment contract, CEO in the absence of an accountant, an accountant who is not the main one, or a third-party organization (accounting support).
Accounting objects
The objects of accounting are the property of the organization, their obligations and business operations carried out by organizations in the course of their activities.
The main tasks of accounting
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, which is necessary for internal users. financial statements- managers, founders, participants and owners of the organization's property, as well as external - investors, creditors and other users of financial statements, on the basis of which it becomes possible:
prevention of negative results economic activity organizations;
identification of on-farm collateral reserves financial stability organizations;
control of compliance with the law in the implementation of economic operations by the organization;
control of expediency of economic operations;
control over the availability and movement of property and liabilities;
control over the use of material, labor and financial resources;
control of compliance of activities with approved norms, standards and estimates.
Basic elements of the accounting method
Accounting tasks are solved by using various ways and techniques, the totality of which is called the accounting method, which includes the following main elements:
Documentation - a written certificate of a completed business transaction, giving legal effect accounting data;
Evaluation - a way of expressing funds and their sources in monetary terms;
Accounting: details for an accountant
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Formation of postings in accounting to the document Reflection of salary in the accounting of the program "... in the account of obligations previously formed in accounting. Such amounts in ... accrued on account of liabilities formed in accounting. Such amounts can correspond to ... the document "Reflection of wages in accounting" can be set automatically, and ... the formation of postings to reflect vacation in accounting differences between types of transactions Annual ...
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hire)? How to take into account in the accounting of the organization ( general system taxation) apartment... .2012 N 12AP-7339/12). Accounting Acquired rights of a construction participant (rights ... .1.8 "Regulations on accounting long term investment"(letter from the Ministry of Finance ... acts of acceptance and transfer of apartments, disposal must be reflected in the accounting of the organization .... Instructions for the application of the Chart of Accounts for the financial and economic activities of organizations, approved ...
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1. During the period of simple unigraphic accounting, the following techniques were developed:
a) accounts, inventory, current accounts, estimates;
b) accounts, double entry, inventory, counter current;
c) inventory, counter current, unified monetary meter, balance.
d) accounts, double entry, budgeting.
2. The main object of "desk accounting" was recognized:
a) property, including cash;
b) cashier;
d) checking account.
3. Why is the outstanding mathematician Luca Pacioli famous?
a) substantiated 2 levels of accounting accounts (synthetic and analytical);
b) grouped the facts of the economic life of the enterprise to 150 postings;
c) first described the double entry system;
d) discovered the concept of balance.
4. Economic accounting is:
a) one of the management functions;
b) the type of work performed by a person in terms of quantitative and qualitative characteristic the subject being studied;
c) observation, measurement and registration of the process of material production.
5. All accounting information is divided into information:
a) operational and statistical accounting;
b) operational, accounting and statistical accounting;
c) regulatory, accounting, planned;
d) synthetic and analytical accounting.
6. According to the Tax Code of the Russian Federation, income tax has tax rate:
a) 20%;
b) 0%, 10%, 18%;
7. Users of accounting information having a direct direct financial interest are:
a) tax authorities;
b) investors, creditors;
c) suppliers, statistical bodies, stock exchanges;
d) bodies of the Ministry of Internal Affairs.
8. The general methodological guidance for accounting in the Russian Federation is carried out by:
a) the Government of the Russian Federation;
b) the Ministry of Finance of the Russian Federation;
c) Institute of prof. accountants;
d) federal law.
9. Norms, which documents have priority?
a) Accounting Regulations;
b) Law “On Accounting”;
d) Orders of the Government of the Russian Federation.
10. What accounting method began to be applied at the end of the 15th century and is the main one at the present time?
a) inventory;
b) double entry;
d) financial statements.
11. The purpose of economic accounting is:
a) protection of the property of enterprises;
b) documenting all business transactions;
c) obtaining maximum profit;
d) receiving a loss of the enterprise.
12. In economic accounting, meters are used to reflect the property of enterprises:
a) monetary, labor, natural;
b) monetary, natural;
c) labor, money, quality;
d) direct and indirect.
13.Users accounting information subdivided into:
a) persons directly involved in management;
b) organizations and persons not working at the enterprise, but having a financial interest;
There are just accountants-analysts, and there are accountants-managers who are able to effectively carry out their tasks. essential role in management accounting. What Qualifications Should Such an Accountant Have? Several qualities can be pointed out, based on the positive experience of thousands of Western commercial enterprises.
Unigraphic accounting (simple accounting) informationally reproduced the facts of economic life in the units of measurement in which they arose. It has gone through five stages in its development.
Using accounts to register changes in economic assets and reflect settlements with individuals and legal entities, legal regulation accounting records led to the emergence of the so-called simple accounting. It represented a system of continuous and systematic monitoring of the course of the economic process. Simple accounting made it possible to create a unified accounting system and take control of all the material and monetary resources of the enterprise, as well as its calculations. But this system also had significant negative aspects in accounting, there was no mirror reflection, initially too many conventions and assumptions penetrated into it; it was clearly of a registration nature;
In the Middle Ages, two main areas of accounting are formed - cameral and simple accounting. The cameral proceeded from the fact that the cash desk, expected receipts, and also payments from it were recognized as the main object of accounting. All receipts and payments of funds were subject to registration, and income and expenses were established in advance. Simple bookkeeping involved property accounting, including cash, and income and expenses became required for the accountant. All property accounts were kept on a debit-credit basis, but own funds accounts were not yet included in the information accounting system. The continuing growth of the commodity economy put forward accounting in the first place. cash and monetary obligations(century-
Simple accounting allowed to take control
Simple bookkeeping created
Simple bookkeeping recognized as the main object
However, these remarks could not seriously oppose Pacioli's dogma, and he became, perhaps, the most important principle of modern accounting thought, because all accountants agree that without double entry there is no and cannot be double entry bookkeeping. (Things come to the point of absurdity for small enterprises, simple accounting is introduced, and someone successfully proposes a methodology for how to draw up a balance sheet based on its data.) However, conviction, as H. Pierce (1839-1914) well showed, ... is a mental a habit in accordance with which we will act when the opportunity presents itself [Pearce, p. 217].
Now let us turn to those who tried to derive double entry from internal causes, from the genesis of the counting idea. Some deduced it from the paradigm of simple accounting, others from cameral, and in the latter case, one group of scientists focuses on the Cash account as the starting point of development, the other on the evolution of checking accounts.
Simple bookkeeping reflected about 80% of all the facts of economic life using double entry. At first, it was of a purely naturalistic nature ... each calculated ratio presupposes, - wrote I. G. Maksimov, - besides the owner, another person. Here is a full allusion to double bookkeeping. This means that the order of double counting in personal calculations was reflected at the very first steps of human society and manifested itself by itself, due to logical necessity.
A variety of simple bookkeeping in medieval and bourgeois Europe was considered the so-called cameral bookkeeping, which focused on accounting for cash and estimates (budget). It was a detailed accounting of the cash desk with the allocation of accounts opened for each type of receipts and payments in accordance with the intended appropriations.
The most significant thing in cameral accounting was the circumstance that it provided not only for the registration of facts of economic life that had already taken place, but also of those facts that had yet to take place. This allowed the administration to systematically monitor the implementation of the estimate. Simple accounting made it possible to create a unified accounting system and take control of all the material, cash assets of the enterprise and all its calculations. But this seemingly perfect system of mirror reflection had its own flaws, firstly, the reflection, in essence, was not a mirror reflection, already initially too many conventions and assumptions penetrated into it; secondly, accounting was purely registration in nature, did not reveal the legal and economic meaning all the facts of economic life given in it; thirdly, there were no accounting tools for determining the purpose of the economy - the amount of profit; fourthly, there were no results that would automatically control the amounts reflected in the accounting. It is no coincidence that V. Sombart wrote that the lack of desire and ability to count accurately is most clearly manifested in the accounting of the Middle Ages. That the scores must inevitably converge is an idea that belongs exclusively to modern times (ibid.).
Although this definition covers the concept of simple bookkeeping, nevertheless, the author himself did not mean this, which follows from his statement ... simple bookkeeping cannot be considered from a scientific point of view.
The invariant must include 1) a digraphic entry, since simple bookkeeping is actually the same double bookkeeping from which own funds accounts are removed, and, therefore, simple bookkeeping acts as a special case of double 2) chronological and systematic records at the same time 3) n is the number of levels generalizations of accounting information 4) a record registering the accomplished and expected facts of economic life.
This assumption means that on the balance sheet of the organization there should not be property that does not belong to this organization. Property under the control of the organization, but not owned by it, is accounted for off the balance sheet (on off-balance accounts) according to the rules of simple accounting, i.e. without the use of double entry accounting.
At first glance, everything is simple. Payroll accountants perform calculations weekly, biweekly, or monthly. Why not just repeat the same calculations with an eye to the future Actually, that's exactly what they do. But the whole complexity of planning labor costs is by no means in the calculations. The main thing is the decisions that precede the calculations.
The functions of auditors go beyond certifying the fact of the reliability of reports based on the results of checking the financial activities of their clients. For example, the responsibility of the inspectors also includes advising the administration of the company on management issues, etc. There are also simple accountants-consultants who work privately and are involved by their clients in special cases. At the same time, each of the users of audit services, taking care of their own interests, objectively needs the functions that auditors perform.
Highlighting changes. The authors, and it is important to emphasize this, require disclosure in the explanatory notes to the financial statements of significant (material) facts of economic life that occurred from the moment the report was drawn up and the date it was signed after it was drawn up. This makes the financial statement realistic enough, revealing its true content by the time users begin to get acquainted with it. And hence the most important conclusion that can be drawn from this fundamental book is that accounting information is compiled by an accountant not for himself, not for reporting and not for show, but for people. There are many people, their interests are contradictory and even often antagonistic, but an accountant, fulfilling his duty and following the spirit and letter of the law, nevertheless must always understand that behind the columns of numbers, behind accounting information, there are the interests of users and the authors are not without pride in the last twenty the fourth chapter is written From the first pages of this book, the question of what information should be presented to the public by the head of the company runs like a red thread. Not just an accountant, the authors emphasize, - the head of the company, because it is he who is responsible for
Accounting (department, department, management or just accounting) is one of the structural divisions of the bank. Its structure depends on the types of services performed and the number of clients served. The accounting department may have an operating department that provides settlement and cash services to the cash desk, the department of intra-bank accounting, a division for specific types of accounting services for deposits, loans, foreign currency, etc. Or the last divisions may not be created, and there is an accountant in the staff of each industry department.
Each accountant was responsible for his own account (group of accounts), received the primary document (invoice, invoice), made a posting on his account and transferred this document to the next accountant. It is clear that modern ERP-systems allow you to entrust all these operations to one accountant. After entering the document, all postings are made automatically. But the company involved in the implementation of the information system in the accounting department specifically suggested that the management leave all the accountants in their places and do not change anything in their usual activities. Everyone began to work with enthusiasm, the social status of employees increased (now they are not just accountants, but users of the enterprise resource management system).
Due to high prices today, thousands of people in the United States are reverting to the primitively simple practice of bartering. Many are discovering that it is possible to make a commercial exchange of their goods or services for the goods or services of others they need. Lawyers, doctors, and accountants trade favors, and some savvy barterers manage to cut their hair, dry-clean, get their teeth fixed, and use other services without paying cash. The membership of the ever-growing barter clubs is replenished with many future barter practitioners.
For example, the director of a hospital, with full line authority over its resources, can use hospital money to purchase any item by simply instructing an accountant to make a payment. This director may also have the power to decide which doctors should be hired, what salary should be set for each position, as well as select department heads and set goals for the hospital. Similarly, the sales manager can usually make the final decision on the admission of new sales agents, as to the amount of budgeted costs for each sales agent, on the question of which sales
payroll payroll . With piece-work and the wages of the worker depends not only on the hours worked, but also on
The issued time sheet at the end of the billing period is transferred to the accounting department for payroll for workers and employees. However, on the basis of the time sheet alone, wages can be calculated only for those workers and employees who are on a simple time wage. With a piecework and time-bonus system of remuneration, the wages of a worker depend not only on the time worked, but also on the quantity and quality of the work performed. This means that in addition to the spent working time, it is necessary to take into account and document the amount of work performed by wiring, oil and gas production, oil production, parts manufacturing, etc.
This raises questions to which the director of the enterprise and, together with him, the chief accountant cannot find simple answers, on the solution of which the management of the financial and economic stability of the enterprise depends.
L. Pacioli calls the account Guadagno e perdita, i.e. Profit and Loss. This name stemmed from the practice of simple bookkeeping. Under double entry conditions, losses are written on the left, on a debit, and profits are written on the right, on a credit, therefore, in most countries, the name of the account of losses and profits is accepted. In our country, such prominent authors as E.E. Sivere, R.Ya. Weizman, N.S. Lunsky, A.M. Galagan, also called this account.
Note the caveat under known conditions. Many accountants of the old days always preferred accounts receivable to accounts payable in importance. Especially with simple bookkeeping. Many in those distant times believed that it was imperative to fully take into account receivables, and creditors should take care of accounting for accounts payable, i.e. the lenders themselves.
Nippa belonged to the practicing accountants, in his works simple bookkeeping was combined with the problems of analyzing the economic activity of agricultural estates. Nippa believed that the double (accounting. - Y. S.), with a thorough investigation, turned out to be completely unnecessary [Nippa, p. V].
W. Sombart (1863-1941) singled out features in double-entry bookkeeping that contributed to the emergence and development of capitalism 1) only the system of accounts allows you to reveal
