The registration system has been streamlined. Food: What is buhoblik
Buhoblik is a system of appearance, as it collects information about the activities of the organization and financial position. The skin is protected from the life of TOV, and for example, the fate of the data is combined into one sound, which is called "accounting zvіtnist".
Tsej zvіt nasampered podtіben podtkovіy ta Rosstat, yogo zdayut shroku up to 31 birch. Banks should be surprised when they give a loan, evaluate it financial state the employer, that investor, to be significant, to invest freely in the business.
Accounting appearance to bring mischief to the Vlasniks of TOV. For example, it helps to take a decision on how to further develop the organization or to develop dividends.
Rakhunki, conduction, debit and credit
Day by day, government operations are being carried out in the organization: the company sells goods, purchases materials from post-employees, provides services to customers, and pays salaries to workers. The skin operation must be confirmed by a document: a contract, an act, a consignment note, a payment. And on the leather document at the buhoblіku the wiring is created. Further explanation cannot be dispensed with without accounting terms, for this there is little deciphering.
Buhoblіku є rahunki. The skin object to the appearance of the activity of TOV is recognized by the okremim rahunkom and may code:
- goods - 41 rahunoks,
- kasa - 50 rahunoks,
- rozrahunkovy rahunok - 51 rahunok,
- rozrahunki with postal workers - 60 rahunki,
- rahunki with purchases - 62 rahunki,
- gifts - 68 rahunoks,
- and a lot of others.
Appointment helps to write down and know information about everything that happens in the organization.
Gospodars'kyi operations are being performed at a penny-sized two rahunkah - they are called wiring. Vaughn shows the transfer of pennies from one accountant's account to another. You could already bachiti, how the wiring is recorded:
Goods were sent from the postal worker for 50,000 rubles: on the basis of the incoming invoice, it is necessary to carry out "Debit 41 - Credit 60".
This posting means that the amount for the account "Goods" has increased by 50,000 rubles, and for the account 60 "Rozrahunki with postal workers" the amount has changed.
Conducted is recorded for the debit of one account and for the credit of the other. Can you say what debit nadbivaetsya nadkhodzhennya on accounting account, and credit- Written off.
Thus, all the life of an organization is documented by postings, and, for example, podbags are given to the fate: cob surpluses are brought in, turnovers on the skin rahunka and endemic surpluses. At tsomu th є bukhoblіk.
Kudi write down your bukhoblik
To record all postings, turnovers and surpluses for the accounts, use different documents. They are called registers of accounting form. The mothers of accountants vikoristovuyut majestic variety of forms, but for the cob it is enough to know about the most important.
Reverse balance balance- the main document, like a great table with data: like surpluses for the cob of the period, like a sum of operations and what was left for the end. Accountants may be aware of all the inconsistencies behind such a table, so you should love the whole document.
Rahunka card Another popular document, in which the history of all postings on the skin rachunka is taken. Helping to expand, the stars took a specific wiring and, as it were, the camp of a specific rahunka was inserted.
Accounting zvіtnіst- For the rich, it’s a head meta, for the sake of which, booze is being conducted. There are a lot of forms of calls, which have information about pennies about mine, borg, viruchtsi, pributka, vitrati and financial results. Bookkeeping is folded and hardened for the subbags of skin rock and given to the tax office and Rosstat until 31 days.
Chi can vporatisya without an accountant?
Organizations on the simplified tax system and UTII do not have so many operations, so the director himself can get in trouble with a boozy look. Schobtse issue a glance to the law, it is required to see an order for the provision of such obov'yazkіv. Get the form for the mandate in Elbena on the Spivrobitniki deposit.
Accounting appearance is strictly regulated by legislation. In order to learn all the rules and standards, the accountants will work out the sprat of fate. The director cannot allow such a thing. We tried to know the type and created an accessible account in Elbi without special knowledge of postings, accounts and other accounting features.
In Elbі, you understand the operations of the life of TOV, on the basis of this service, independently form the wiring, without perverting you with collapsible accounting terms. If you are looking for a bank account, then you need to pay attention to that write-off of pennies for a bank account, but at that moment Elba already imagined that a bukhoblik would need wiring. Type of deposit to be carried out according to the type of operation in pennies. For example, in order to pay for the services of clients, then a debit 51 “Rozrahunki rahunki” will be carried out - a credit 62 “Rozrakhunki with purchases”.
So it’s self-evident, if you form documents for clients, start incoming documents for post-employees, see the salary of sponsors, pay taxes and contributions, and pay off the loan. Elba herself knows about the postings and she does the accounting for you.
In Elbі you will not know postings, rachunkiv, balance sheet turnover and other tools, which are used by professionals today. Just before the hour of preparation of accounting records, you can marvel at all the turnovers and surpluses for the bags. Likewise, you love accounting with us in a fair way, and inspire our friends - the Kontur service. Accounting.
How to prepare accounting zvіtnіst in Elbi
The first step was to prepare the buhoblіku, to solidify your rules for the bukhoblіku and the plan of the rachunkiv. This is why there is a special document, which is called “Oblikova Politika”. For the new organization, write down how the insurance company of goods and materials, how to pay depreciation on the main income, how to prepare document templates for winning and other accounting principles. Your book was done by Elba, so we prepared a template for public policy. You will have to insert your name, rozdrukuvat, put a signature with a seal and save it for yourself on the verge of a tax re-verification. It is necessary to replace such a document already in 2015, in order to protect the innovation.
Now you can proceed to buhoblіku. On the “Zvitnist” deposit, a receipt is issued for you Preparing and submitting accounting records for 2016
Elba prepares accounting pokrokov master. Your smut task is to review all the data given to the rock, and add information that is not available. The axis of kіlka krokіv, yakі important for the correct bukhoblіku and shaping zvіtnostі.
Dani buhoblіku for minuliy rіk
For organizations that were registered before July 2015, the accounting debt is to avenge indications for the birth of the year. For this reason, earlier the Deputy Elbi Zvіtnіst robbed an accountant or another service, we are forward to provide data from the Zvіtu for 2015.
Data from the salary of practitioners
Reverse what the doctors said all the benefits: salary, bonuses, admissions, remuneration, medicines and additional help. Gifts that insurance contributions From the salary of Elba, it is automatically paid.
Documents
TOV has an important leather document, which you carry with your state operation: contracts, acts, invoices, invoices, payment documents, advance calls, bills of lading. Not all of them need to be added to Elba, but the obov'yazkovo should be saved for the fall of the tax reconciliation.
For the preparation of bookkeeping in Elbi, it is necessary to add:
- acts and invoices, as they were issued to clients;
- entrance deeds, invoices for post-employment workers and advance payments for workers with paid pennies.
Give respect to the status of official documents: do not squander unsigned acts until the light. Excuse me, if the documents had a completed quantity, one would have to pay that price: Elba herself provided a list of incorrectly completed documents.
How to show up, that part of the documents are daily, turn to your counterparties.
pennies
It is important to show all payments and write-offs of pennies on the bank and on cash. Obov'yazkovo reversal of the type of operations, the shards of the most likely to fall, yak postings will form Elba. Although there is no specific type of operation, select the type “Inshe” and enter the rahunok bukhobliku.
Leftovers for 1 day
Organizations that have recently registered that in the past to do bookkeeping, provide enough information about the founders of those parts of the statutory capital.
If your TOV was born and earlier, having formed an accountant or another service, then now Elba needs to set a postal point, in order to form an accounting form. For whom do you need a sprat of tribute for 1 day of this year:
- Surplus of goods in the warehouse;
- Parts of the statutory capital and the sum of the contributions made by the founders;
- Surpluses on bank accounts and cash;
- Pay for loans that you have lost, and excess on deposits;
- Borghi, overpay that advance for rozrahunki with contractors, with taxes, from the salary and the premium sums of workers;
- Varity of the main assets and intangible assets, depreciation is accumulated (how to calculate depreciation is described in the article).
Elba to leave surpluses for 1 day with indications of booze for the last day. In case of differences, there are 2 options: you incorrectly assessed the surpluses of the cob of rock, or the past the cob was folded incorrectly. As the reason for the wrong number for the last month, turn to the first time and switch the master to the mode of forming data for two years.
Goods
p align="justify"> In order to shape the correct bookkeeping, the goods need to be trimmed in the same order. Yakshcho Elba to show the minus excess at the warehouse, perhaps, you don’t have information about the supply of goods from the postal worker. Perevіrte, scho you correctly brought all the documents for this product.
Give respect to the peace of the loneliness of the world. You can buy goods in boxes, and sell in pieces, if you need to order goods in a quantity of pieces in a leather box.
gifts
The amount of a tribute is necessary, so that you can correctly represent all the expenses of the state. The UTII tax is to be entered directly from the zvіtu of row 040 of section 3. And the tax of the simplified tax system Elba is submitted automatically from the higher order for the zvіtnіstyu of the USN.
Bukhdovidki
After that, you will add all documents to Elba, necessary and decommissioned, and tidy up the goods, in order to make accounting adjustments.
Actual wiring has not yet been subject to automation in Elbi. For example, hiring an agent’s wine for the agent’s name, or acquiring income in a bookstore for an offer agreement. Such operations need to be represented in a bookmark by “manual” postings. For the rules for manual conduction, there is an important document - accounting dovidka. Tsom mi was dedicated to okrem.
Zviryaє borg with contractors and spivrobitnikami
It helps to reconsider the dogs and overpay for the end of the year. Zvirka is composed of two parts: firstly, you can call the borg on spivrobitnik, and then on counterparties. According to the skin of them, Elba pіdrakhuval pіdbagkovі sumi — skіlki you winnі, і sіlki you can. As if marveling at the sumi, you realize that you don’t have a chance, go to the card of the star with the counterparty, clicking on it and calling it. Here we have rozrahunki grouped by category. Reciprocate in soums to help with the documents from the operations, which are available for the “Show documents” request. And the hints, what to squeal, to pull on, de same shukat pardon, what crept in.
In addition, since all the necessary information about your TOV is based in Elba, the service will form you a balance sheet and accounting bill. It is necessary to send it via the Internet, or send it to a paper-like person to pay taxes to Rosstat.
Although there was some idle time, the preparation of bookkeeping, won’t take the hour. This is the best sign, for which it is necessary to review all operations for a short time. If you haven’t already cleared up the task of bukhoblika, soon fix it and forget about the nearest river again. And if you see everyone else, then you are our hero!
Benedict
Accounting appearance .... and not the appearance of booze
Frederica
Tse Bucharest dilnichy;)
Stanislavivna
ACCOUNTING OBLIK - conducting penny, cash transactions with any products
Accounting appearance - a system for collecting, registering and aggregating information from pennies about the camp of the mine, crops and organizing and їx change (ruh of penny koshtіv) with a strong, uninterrupted and documentary form of all state operations. In other words, this type of appearance is guilty without interruption in the hour of slandering all objects of the accounting appearance. Objects of accounting appearance are mine organizations, their goiter and government operations, which are created by organizations in the process of their activity. that її mine station, necessary for internal accountants of accounting rank - kerіvniks, principals, participants and stewards of mine organization, as well as for outsiders - investors, creditors and other correspondents of accounting rank; security of information necessary for internal and external accountants of accounting records for control over holdings Russian Federation in the event of the organization of state operations and their docilnist, presence and ruhom myna and goitre, victoria of material, labor and financial resources vіdpovіdno to tverdzhenih norms, normatives and koshtorisіv; zapobіgannya negative results of the government activities of the organization and the manifestation of internal government reserves of security and financial stability. : documentation; assessment; accounting cabinets; signed record; inventory; calculation; balance and balance. Accounting form can be carried out: accounting, what to enter to the warehouse of the enterprise; an accountant; the organization's ceremonial officer; third party organization. Legislation of Ukraine on accounting form dated 21 November 1996 No. 129-FZ (with future editions), which establishes the same legal and methodological basis for organizing and maintaining accounting form in the Russian Federation, and others federal laws, decrees of the President of the Russian Federation and resolutions to the Order of the Russian Federation financial status(IFRS).
BuhoblikWedding of Buhoblik. The practice of light in bookkeeping has been adopted - trusting the accounting department (having submitted all the primary documents) of specialized firms, as well as in time and in the right warehouse, and creating a soundness, correctly calculate the taxes (minimizuavshi їх obsyag), to pay, get food for everything tse at home in Zmіst: Such a procedure leads to a significant saving of costs, which are spent on wages, okremi cabinets, equipment and time. Your windows are fixed for the entire service period, which allows you to plan your budget correctly. information, given more easily, less trusted by little-known people. Approach: Apparently a standard situation: a cheap and good accountant, wishing for a salary increase (but you didn’t wait), or you were lured away. You hire a new accountant, the transfer of certificates begins - for which (to our knowledge - inevitably) data is ruined or documents are vipadkovo, or maybe svidomo. Ale Vi knows about it from the mouth of tax inspectors. Nothing can be ruined with us, so that after returning all the primary documents to you (and further expenses), you can take all the necessary information from our archival data base through the river. the accountant (single-mindedly, but with whom you are radiant) makes a decision. Wait, the probability of a correct decision is growing at the same time with the number of reports of professionals (auditors) who are being looked at. Control: With the help of our servants, you will ensure the bagatorіvnevy control of the entire process of bookkeeping, relying on the work of a supervisor, a supervisory specialist, a certifier for the production and a curator from among the supervisory specialists of our Company. In a standard situation, you can have a maximum of two stages of control (and a total of two heads). Dodatkova vigoda: Buying servants from boobies In the course of this process, two kinds of servants are inextricably linked. In the whole world, the ceramics workers have long appreciated the trustworthiness of carrying out the paperwork to third-party organizations. Why is it that a third-party organization needs to know the truth? On the right, if you have a small company or a young company, then you may find it convenient to know a competent, reliable accountant (or to have two). Quite often, such companies are credited with the services of recent graduates of the VNZ, which may be a little practical experience. And the professionals of the accounting appearance of the firms that have proven to themselves that they should pay them such salaries, as you may appear to be very much crying. The work of a team accountant sounds ineffective.
What is an accounting form
Why are so many pіdpriєmtsіv squandered in khalepa? There are many reasons for this, but the most important of them is in the fact that people often underestimate the accountant’s appearance in their robot and that of the accountant - the navigator, who paved the way for the ship in the most important minds.
If the appearance is well placed on the undertaking, and the accountant-navigator may have the necessary qualifications, then the manager-captain will have all the necessary information for the adoption managerial decisions.
Knowing the yak to snake, the warehouse of the Main Pіdprimism, the yogo yogo zobov’s, is the spinning of the stench aboas, the admighrizhi matima is about those prazui yogo signs of an abbot, more and more, there is a more time to think about bankruptcy, or for whom there is no daily basis.
All you need to do is to create an accounting appearance with a necessary management tool. Management - tse vminnya take decisions, as it is impossible to accept without knowing about the participants in government processes. This knowledge is called information, and the main information about government processes is kept in accounting registers.
Tsya accounting information permeates all economic life and that її regulation navit pіdpadє pіd іdіyu special legislation, yak daє taka vznachennya:
“Accounting form is a streamlined system for collecting, registering and aggregating information from pennies about mines, crops and organizing organizations and yoga in Russia with a strong, uninterrupted and documentary form of all government operations” (paragraph 1 of article 1 of the Law of the Russian Federation on Accounting). Whom has all the essentials present in the same way: accounting appearance; the system is ordered; generalized information on pennies; mineno; goiter; sucilny, uninterrupted and documentary appearance; government operation.
The word “accounting appearance” is similar to the word accountant of the German adventure and literally means a book-keeper, otherwise a book-keeper. The word “accounting” came to Russia in 1710, but not in German, as it sounds like vvazhayut, but in Swedish - bokhallare - move. Under the hour of war 1812 the patriotic pidyom of the court called out to the biased bazhannya "blame the wrong words." One of the patriots, like a French trophy, took the word contabilite and made a tracing paper, tobto. literally translating the Russian language, otrimavshi garne and calmly Russian word rahivnitstvo. Prote until 1929 the word'anophilic term rahivnitstvo was richly embodied by the international word accounting, and until the end of the thirty years the Russian word - form - was supplemented by the traditional us prikmetnik - accounting.
An ordered system means the basis of a predetermined order of accumulation and systematization of information from primary documents in cloud registers. Tsya system is set on the merit of managing government processes. Vaughn can give advice to the heads of management, tobto. - all the elements of the appearance, as if poured into the processes, may be taken out of the system of appearance (її symbols) as an entrance. Functional elements can be tied together by each other and mutually confuse one by one. Tsey vzaimozv'yazok in accounting appearance zdіysnyuєtsya zgidno z rules podvіynogo zapis, the essence of which is to say that the skin fact of the state's life is to blame for the same amount of money, not at the same time for the debit of one and the credit of another account. (It is possible that if one account is debited and a bill of accounts is credited, or a bill of accounts is debited and one account is credited.) It is worth bringing to the point that the data of the accounting form is a single system, set in the interests of managing government processes. The accountant, as a real accountant, is responsible for understanding the state's processes, which proceed from his business, as a single specific goal, as the system is aware. In this system, the appearance can be given to the managers of the management of the state processes, tobto. all the elements of the appearance, like pouring into the processes, can be made out of it, like a curtain.
More information about pennies. For more legal understanding of the information, the Laws of the Russian Federation dated February 20, 2005 are issued. "About information, informatization and protection of information". In a wide range of meanings, information is understood whether it is information about particulars, objects, facts, facts, phenomena and processes independently of the forms of their submission (Article 2 of the Law of the Russian Federation “On information, informatization and protection of information”). In the accounting system, information is required for its management, collected, registered, and collected from pennies. However, it’s not a trace of understanding in that sense, that if an object is less insured in natural world, then wines do not enter the sphere of accounting appearance, more penny-winner may need to prepare preparations for natural. Ale krіm day of legal sensu є th іnche, it is very important to improve the efficiency of the management of state processes: vіdomosti, transferred іn іt іnієї individuals іnshіy,
Today's science allows you to control the amount of information that is given, moreover, this amount is wrapped in proportion to the current state of submission, until such information is presented. For example, today to bring materials to the factory, the number of which can be 10,000 c.u. In the warehouse of the factory, there was no shortage, and if there was a shortage, let it be for an insignificant sum, for example, 10 at. i.e., then information about it will appear more informative, lower the need for a batch of materials for a significantly larger sum. (Because we need to tell you about those who are burning at the factory, then everyone will be thrown out and the people will be killed by the mine, the factory and themselves.)
Sutsilny, uninterrupted and documentary form. Characteristics of the accounting form as the form of a legal legislator is drawn up in paragraph 10 of the Regulations on the accounting form and accounting records in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation on April 29, 2008. No. 34n, in addition to the totality, it is necessary to ensure that the accounting appearance of all the facts of the government's work is carried out without fail.
Bezperervnіst i dokumentirovanіst appearance is ensured by the zdіysnennym of this procedure, for which the accounting form can fix all the facts of the lord's life, tobto. situation, dії chi podії, scho zmіnyuyut warehouse of koshtіv pіdpriєmstva ta/or їх dzherel. This means that the fact of the master's life cannot be seen as true for the accountant, but not, as there are no registrations with the primary document, and only the primary document is a sufficient substantiation of "what is right so, and not otherwise", moreover, the registration of the facts I will give myself registration of documents. (It is possible that if the accountant himself is guilty of compiling a document that draws up the fact of the state's life, for example, a tax payment for the sale of goods.)
Fahіvtsі in the sphere of processing of information formulated vimogi, yakі may be important for the system's appearance.
Firstly, when the wine is sacked, there is no need for the necessary extras; in the guise often practice taking records, you can do without such a lot, records in reserve, about every change, for archives and so on. This is the name of supra-world information. It will rise in price that charac- terizes the appearance, it strengthens the return of the right necessary data.
On the other hand, if you are wary of guilt, you will need less than you need, so you can take it away. Resht to establish supra-world information. It is necessary to do everything, to put it into shape. The possession of the supra-world information is the ruinous integrity of the system in the form of rob її economically untrue.
At the same time, it is necessary to remember that the information is not enough, and if necessary, the information is insufficient.
Why is it explained that those who are seen (for example, at the balance), the flooring is foldable, that there is no possibility to give a final interpretation.
It is connected with this, that mayzhe at all inquiries (for example, at the same balance) - a number of data, like no one and no one.
In such a rank, be it as a reminder, laid out like a primary document, so in a be it in a different nose, we can’t unambiguously reconcile, but it can act as a signal, a stimulus that calls out to that other reflex. It is more correct to understand and, as a result, to adopt effective managerial decisions, it is only possible on the basis of a reasonable interpretation, more “the wisdom of life to teach us not to go into absurd bazhan, and the wisdom of thought - not to sink into empty problems” (B. Croce).
Maino is a rather foldable legal construction. Our mind needs to be tied to the understanding of a legal entity. Statty 48 Civil Code of the Russian Federation Valno Lawyer Yak Orgasatsya, “Yaka MAY Up, the Mr. Vidann, the operational managerial vіdokreni Mino tuhov and the zim’s lies, the Virishaln of the design of the Code of Michael. tsomu pіd vodokremlenim mаєtsya on uvаі mаnо yоo wide meaning, which includes speeches, rights to speeches and obov'yazki schodo speeches. Tsya norm of the DC of the Russian Federation conveys that the main legal entity is admitted to the mainland of the founders.
In the Danish vipad, a lot of direct in a point on the stars of the cyvic-legal mean, the mining-in-the-one, the same accounting principle of the self-stain, the normatively fixed yak rule of the reservoir. as when molding the oblіkovoї policy of entrepreneurship, it is transferred, that the mine and the goiter of the enterprise are established in the wake of the mine and the goiter of the enterprise.
The firm, which maintains an accounting form, is legally independent of its own (own) vlasnik (vlasniks), tobto. the firm, as a legal person, is sovereign by appointment to its (own) vlasnik (vlasnikiv). The authority of the firm is not the authority of the sovereign, and the authority of the ruler is not the authority of the firm. Why is it so obvious that the roses of the hairdresser’s hair and the firms may be divided, and it’s not the fault of one to peretinatisya for goiter.
The very concept of "maino" stands for Art. 128 of the Civil Code of the Russian Federation "See the objects of civil rights". Stattya to say: “Before the ob'ektіv tsivіlnyh rights lay speeches, including pennies and qіnі piper, іnshe mаnо, іn сіslі mаnіvі rights; robots and services; information; the results of intellectual activity, zocrema vinyatkovi rights to them (intellectual power); intangible goods". Acquaintance with Art. 128 of the Civil Code of the Russian Federation shows that:
mine - less than a part of the objects of civil law, which contribute to the improvement of the accounting appearance;
Mainly, those objects of civil law do not undermine the accounting understanding of the asset.
Within the framework of accounting terminology, the concept of “maino” can be defined as a combination of negotiable and non-current assets * (2) organizations, crooks of authority yah ochіkuєtsya vikoristovuvat protyadu period over the river or a great operating cycle, yakscho win over one river. Such assets include the main assets, land plots, objects of natural resources (water, water and other natural resources), capital and other financial investments, intangible assets, business reputation of the organization (goodwill) and others.
Under negotiable assets, there are costs and other assets, which can be used, that they will be converted into coins, or sold, or saved by stretching one fate or a great operating cycle, as if they were overwhelmed by one river. To turnaround assets, there are cash in cash organizations and banks, easy-to-sell papers, which are not seen as financial deposits, debtor's collection, stocks of goods, materials, syrovina, finished products, unfinished production. And here it’s important to say that an asset includes objects, that it doesn’t lie up to the lane - during the future periods, unfinished production in organizations, products that don’t belong to the mine, abstract costs - traditionally act as a subject of accounting.
In this rank, it is completely obvious that the legislator, having lived the word “maino”, is not in the sense that it was invested in the Civil Code, but as a synonym for the accounting term “asset”. The sound of understanding the word “maino” may be consistent with the traditional mind, as an asset. Otherwise, the term “mayno” is more unacceptable, shards can lead to absurd vysnovkіv, and we can recommend it to all persons, as if they are rooted in accounting terminology, diligently yogo uniqueness.
Goiter. In the basic comments to the Law "On Accounting Form" the concept of "goiter" is considered to be exclusively civil law. At the same time, about those in the accounting guise of the Crimean goiter, yakі z vіdnosin, regulation of civil law, goiter, regulation of labor and tax legislation.
AT civil law The concept of "goiter" is recognized by Art. 307 of the DC of the Russian Federation "Understanding the goiter and the introduction of yoga." Vіdpovіdno to tsієї statti DK "z goiter" one person (borzhnik) goiter "yazana to blame іnshої individuals (creditor) pevnu diyu: transfer mine, vikonati to the robot, pay pennies toshcho, or utrimatisya vіd nevgaї dіmai, and the creditor's right to vіmai vіd borzhnik vykonanny yogo obov'yazkіv. The goiter is blamed on the contract, in the aftermath of the subjugation of shkoda and other substaffs assigned to this Code. AT labor law goiter, which is changed into an accounting guise, is blamed from an employment contract, as well as in cases, specially appointed by the Code of Laws on the Practice of the Russian Federation (for example, with the current material viability of workers).
At the taxable right vіdpovіdno up to Art. 44 of the Tax Code of the Russian Federation obov'yazok zі pay a tax or levy vinikaє, zminyuєtsya or pripyâєєєєєєєєєє pripyatnosti pіdstav, vstanovlenyh Tax Code of the Russian Federation chi іnshim act of legislation on taxes and levy. The obligation to pay a specific tax is levied on the payer of the tax and the payer of the collection from the moment of vindication of the legislation on taxes and the collection of conditions that transfer the payment of this tax to the collection.
Otzhe, vyznachennya understanding of "goiter" with a method of accounting appearance is not enough to look at, whether it be from the galleys of law, regulating the gospodar's blues, as if they are imagining in appearance.
In this practice of normative regulation of the accounting aspect, the concept of "goiter" is accepted as what it means "rozrahunki with debtors and creditors". So, pointing to the need for the appearance of goiter, the Regulations on the maintenance of the accounting appearance and accounting zvіtnosti are established, that the accounts receivable from debtors and creditors are shown on the skin side of their zvіtnosti in sums, so that they do not know these accounting records correctly.
When rozbіzhnosti the side of the goiter is jazan established terms hand over the necessary materials for review by the authorities, which will upovnovazheniy virishuvati vіdpovidni superechki. Here, it is required for recognition, which is close to the accounting tradition, enshrined in official regulatory documents, registration in the accounting form, not all goiters are applied, but an active or passive participant in such performances organization - sub'єkt form s vykonannya ukladenih her treaties or o vchinennya diy, s kakimi financial right pov'yazuє viniknennya goiter's way of making payments to the budget of that vіdpovіdnyh zabudzhetnih organіv. So, for example, the fact that the supply contract was laid down is not known to the accounting appearance of organizations - please parties. In the guise of vіdobrazhayutsya vykonannya contract for the supply of goods and viniknennya goiter how to pay them. However, the current accounting interpretation is inconsequential and, for example, the hour of laying down the establishing agreement is valid until the Instructions for zastosuvannya plan rahunkіv is made a record for the amount of goitre of the founders of the organization statutory capital, from a new (agreement) what to swear, just like vikonannnym agreement, it is important to make contributions by the founders of the power of money.
Krіm tsgogo mother on uvazi, scho the word "goitre" came to the Law not from Russian accounting and legal literature, but from something direct, we would say, primitive, translating the English term liabilities. The correct options for this translation are creditor debt or earned money (capital). I will clarify the translation, knowing the problem of introducing debtors' debt collection as to the lane, and to the goiter of the company.
Also, we can say that the term “goiter” in the Law is less clear to the traditional sense as creditor debt or the receipt of money and investments made by the sergeant. Given the practical work of the Law and other regulatory documents of the accounting form, the legal terms “mine” and “goitre” are deprecated, they should be interpreted only within the framework of a special category of law - accounting law.
Later, in the Law, the terms "mayno" and "goitre" are used to designate groups of accounting objects that are traditionally seen - the cost of business (yogo active) and the dzherela of their adoption (yogo pasivi).
Governmental operations. On vіdmіnu vіd such categorіy, like mine and goitre, scho mаyut juridical vіdtinok, tse in fact a daily accounting traditional term, which means the result of accounting qualification of the facts of the state's life. At my own hand, the fact of the state’s life is a state of affairs or a podia, which confirms or changes (a) the warehouse of an asset (supporting organizations), (b) a warehouse of assets (dzherel osviti koshtiv) or (c) an asset and a liability overnight.
In this manner, under the gospodar's operation, one should understand the fact of the gospodar's life, which changes and confirms the structure and/or obliges the asset and the balance sheet. Facts that change the structure of the balance sheet are considered either as a podії, or as a podії. Pіd dіyami rozumіyut tіlespravovanі facts of the state's life (bought goods, sold goods, sold wagesі etc.), under the podіami - nespodіvanі, not perebachuvanі facts (wasted in the elemental hardship, after all the cost and loot wasted). I will become facts - ce facts that confirm the facts of the state's life, that state the presence of an asset and / or a passive or a group of actives and passives of an organization at a singing moment. So, I will become a fixed balance in the guise of a fact. The designation of the state operation as an object of accounting is included in such a rank to the warehouse of objects in the form in the order of the mine of such organization and financial results.
accounting management normative form
ACCOUNTING OUTLINE
uninterrupted fixation and analysis of data, which allows you to take a lot of economic information about the activities of business enterprises and other organizations. People who make decisions in the organization itself and after it, rely on such information to assess the activity of the organization, the efficiency of the selection of resources and the prospects for income and payments. Accounting information is necessary to accept the most immaterial decisions. On the basis of such information, managers evaluate and control the flow of activity of enterprises, expand strategic plans, develop manufacturing programs and set alternative prices. Assessing the feasibility of capital investment and lending, investors and creditors also rely on information that is avenged by financial intelligence. Nareshti, accounting information is awarded by various regulatory bodies and other state regulations for the time of their control over the flow of activities of the organization and the collection of taxes.
HISTORY OF ACCOUNTING OUTLINE
The practice of accounting appearance can be quilted from a long time ago; far away to know "accounting books", which can be seen up to 3500 BC. In Babylonia and Sumer, they copied for the appearance of trade operations, recording the details of the land on clay tablets. Although the wines of paper and transition to a commodity-penny state, the record of operations was greatly facilitated, the practice of accounting in the Middle Ages did not recognize the change. When taxes were drawn and collected, and in the management of the shirts in the era of feudalism, different ways of appearance were established. In addition, the master's zvіtnіst for maєtkom was periodically looked at by the sir or a person specially recognized by him, which led to the development of the practice of revisionist revisions as a method of controlling the activity of keruyuchih maєtkami. The main tasks of the accounting appearance were the security of the security and the regular management of assets. There were no attempts to reduce the annual profits or improve the efficiency of the productive victorious assets. The turning point in the development of the accounting image of history is vvazhayut vinahid method of underwriting. The most ancient documents, which refer to a wide variety of accounts in the form of an underwriting record, were dated until 1340 and were stored by the treasury of Genoa. The method itself was reportedly described in 1494 p. Italian scholar Luca Pacioli (Luca Pacioli), who is often called the father of an accountant's appearance with a signed record. The whole system of sub-registration comes out of a simple rivnyannya, vіdpovіdno to some kind of active (economical resources) (А) organizations dоrіvnyuyut sumі її goiter'yazan (borgіv) (O) and the power capital of vlasnikіv (K), tobto. A \u003d O + K. Equation shows that the resources of the business come from two sources: the type of creditors and the type of business owners. To show the data equal in the form K \u003d A - O, it will show that a part of the lords in the capital of the enterprise is more profitable for the assets of the enterprise for the protection of the assets. It is customary to say that the vlasnik has a "surplus share" in the assets of the enterprise. The method of accounting appearance with an underlying record should be based on what is necessary for saving accounting balance, so that changes in any one element are compensated by an equal change in another element (or an equal and opposite change in that very element). A similar method has two advantages. First, wines give the opportunity to reverse the correctness of the appearance, the balance sheet between assets and liabilities can be saved after a skin accounting record. In another way, and more importantly, a separate record of incomes and expenses like clockwork elements, changing for a long period of power the capital of the rulers of business, allows you to set the amount of income for the entire period. In this way, the role of the accounting person ceased to play only until the safety of the assets that were entrusted to the agent. Accounting appearance has become a sign of the efficiency of economic activity.
ACCOUNTING FORM AND MANAGEMENT OF ACCOUNTING BOOKS
Mіzh accounting form and vedennyam accounting books є istotna vіdminnіst. Under the supervision of accounting books, you should understand the actual process of registering business transactions - manually from the stoppage of computer systems. Accounting appearance is a richly folding function, which will require both basic special training and professional assessment work. The accounting aspect embraces all aspects of information security, starting from the development of the data collection system and ending with the analysis and interpretation of the results.
SEE THE ACCOUNTING APPEARANCE
Accounting appearance can be divided into a few types, skins with some special knowledge and regulated by special rules, and people who are engaged in it are united in special professional associations. Such varieties are: 1) financial appearance, 2) managerial appearance, 3) taxable appearance and 4) audit. Of these, the most important is the financial appearance, so that all other types of accounting activity come from the principles of understanding what to look for in the financial appearance. The financial appearance of the calls to receive information is the same as the acceptance of the affected side. To the quiet, who are honored by the tributes of the financial image, real and potential investors, creditors, state institutions, servicemen and competitors enter. In connection with this, which has been taken away for the additional financial appearance, information has been recognized by people who cannot access reports about the resources and operations of business, in the practice of the financial appearance, there are fundamental principles and rules that guarantee inability to change . The results of the appearance are brought to coristuvachіv in the form of the main financial zvіtu, which sounds like a part of the brіchny zvіtu pripriєmstva before the shareholders and is often supplemented by the additional information of the president of the company, managerial analysis of activity and prospects of pripriієmstva and zvіyalnost about the audit industry. Sound financial sound including: 1) balance sheet , 2) rahunok pributkiv and zbitkiv; 3) rahunok rubu penny koshtіv. The leather element in a different way reflects the functioning of the organization and its financial position. Seeing them in the complex and improving the notes, if you call accompanying calls and supplementing the information given in them, allowing you to take information that will help people assess the financial situation and the results of business operations. To make it easier, the order of the information of the streaming rock in the stars may be given but a tribute for the last few years. Vіdkritі aktsionernі vіdpriєmstva owing to represent rahunka pributkіv i zbitkіv і rahunok ruhu koshіv і dvuh poperednі rokі and balance іn tоchnyy i poserednіy roki. Balance sheet to collect information about the general structure of assets, liabilities and capital of the company at the first hour. As a rule, assets are ranked after the level of their liquidity and are divided into two categories - current (current) and basic. Before current assets lie those resources, so that they may be hunted for pennies, or else I will survive the onset of the coming sunny period. Passives (goiter) are grouped according to the terms of their payment and are also subdivided into two categories - current and long-term. It is expected that the current goiter will be paid before the end of the solar period. The structure of the capital is to be deposited according to the type of enterprise organization. Odnosіbnі pіdpriєmstva and partnerships fix at the balance of capital vlasnikіv. The power capital of a corporation is made up of two main components: invested or paid-in share capital - the amount that was supposed to come from the sale of shares; that unspoiled surplus, tobto. of the accumulated surplus, taken away by the company for the whole hour of the year, with the sum of dividends, distribution among the shareholders. Rakhunok pributkіv and zbitkіv pіdsumovuє results of the main government activities of the organization for the singing period. Some people get data about income, surcharges, surpluses and surpluses, on the basis of which a net surplus (or surplus) is paid for the winter period. To revenues, it is necessary to add an increase in the number of assets and a decrease in the number of crops in the result of the supply of goods, the services of others, which are included in the main government activity of the organization. Under vitrata, it is reasonable to consider a decrease in the variability of actives and an increase in the variability of goiter in the result of activity. Changes in vartost assets and goiter are called pributka and zbitka, viklikanie operations and podia, which go beyond the main government activities of the organization. This information was submitted to the income tax office and is recognized not only for assessing the past activity of the enterprise, but also for predicting future results. Rakhunok ruhu koshtіv poklyatsya serve two purposes. Golovne zavdannya polagaє at the explanation of the reasons for the increase in the change in the sum of the cost of business for the singing period of the hour. For the purpose of executing this task, the main expenses of the budget and the statistics of their expenses from the assigned sums for the winter period are indicated. Specifically, the payment of such a payment to the riznikh categories, in the same way, the one who is in the main g, with the main MARADARSO, INvestaniyoye, the FILANSOSED, IVDYAKI TSOOMA RAHITSIA. Obviously, the rahunok allows you to evaluate the liquidity and the platform of enterprise, as well as the construction of the building, the lack of exchange of vitrati and the victoriousness of the opportunity that you presented yourself unsatisfactorily.
Accounting standards. A set of rules that define the order of the form of business operations and the structure of financial zvіtnosti, call the United States "generally accepted accounting principles" (GAAP - Generally Accepted Accounting Principles). Qi principles are vinachayut, if and how to secure income, vitrati, activate goiter and how to evaluate them. In addition, the stench restores the form of that change of notes (explain) to the main financial level. Before these principles, it is included as a formal regulation of the standards established by the authorities, as an encouragement to introduce financial aid to financial brilliance, and so are the rules of appearance, which have become zagalnopriynyatimi. In the development of the introduced accounting standards in the United States, various private and state organizations take their part. The Securities and Exchange Commission (SEC) - an independent federal agency, established in 1934 - controls companies whose papers are quoted on stock exchanges. Companies that fall under the jurisdiction of the Commission of tsinnih papers and stock exchanges, apply for the registration of new issues of tsinnih papers and periodically issue deacions, including quarterly tax audits by auditors of the firm. If the Commission has the right to establish the rules for maintaining the accounting form and stockpiling of prices by companies registered on the official exchanges of the country, out of tradition, it shifts the implementation of this function to the private sector. In the mid-1990s, the Rada of the Financial Accounting Standards Board (FASB), an independent independent organization, assumed responsibility for the development of new rules. For the sake of it, in the same term for five years, accountants from industrial firms and fahivts from academic institutions are collected, and expert groups are spun off from a number of problems.
MANAGEMENT appearance. The method of such a form is the removal of information that is necessary for managers in the process of planning them, assessing the activity of business and controlling it. Vymogy, yakі pred'yavlyayutsya managers to іnformatsії, znachno vіdznyayutsya vіd vimog zvnіshnіh koristuvachіv. Managers need a lot of reports and fresh information, lower information, which are available for financial recognition, - information necessary for making quiet and other managerial decisions. There are no other traditionally accepted principles and rules of the managerial appearance. Instead of that amount of information submitted, it’s better to lie down in the middle in the form of varnosti її otrimannya that crusty (in the sense of a thorough process of accepting the decision), to bring it out. Найчастіше дані, отримані в ході управлінського обліку, використовуються при встановленні цін на товари та послуги, виборі виробничих стратегій, оцінці альтернативних капіталовкладень в основні активи, такі як машини та обладнання, а також для оцінки результатів діяльності з окремих асортиментних ліній та підрозділів та прийняття відповідних a decision, for example, about adding goods to one of the lines, or closing the letter.
Submissive appearance. Accountants-fahіvtsі z podtkіv help private individuals and corporations with zapovnennі raznomanіtnih tax forms and declarations for federal and municipal tax agencies. In addition, tax accountants often advise clients on how to legally change taxes. If you want the taxable appearance to be based on information, which is chosen from the method of financial and managerial appearance, taxpayers often hesitate to go to specific rozrahunkiv and vіdomosti. The United States has taxpayer accounting in detail about the provisions of the US Internal Revenue Code, as well as state tax legislation. Accounting appearance in state and non-profit (non-commercial) organizations. Although the activity of such organizations is not directed at the cost of income, financial efficiency may be no less significant for them, lower for private enterprises. However, the specific characteristics, goals and objectives of state-owned and non-profit organizations indicate a low level of authority in their system of financial education. Nasampered, the decisions are taken here at the light of the singing suspile chi political zavdan that obmezhen. As a result, the financial status of state-owned and non-profit organizations is concentrated on the necessary and invested financial assets and on the viability of the activity of the organization statutory I can't help but get wet. In the United States, an organization endowed with renewed efforts to establish financial accounting standards for government agencies and state self-regulation, є Rada of State Accounting Standards Board (GASB); the standards of other profit-free organizations are being established by a "double" - Rada for financial standards.
Audit. This is the name of the re-verification of the organization's zvіtnosti. The audit can be divided into independent and internal. Metoyu nezalezhnoї auditorskoї reverification є pіdverdzhennya credibility filed ї organіzatsієyu finansії zvіtnosti and її vіdpovіdnostі to zagalnopriynyatih principіv іn accounting oblіku. After assessing the quality of the information system of otrimannya zvіtnih danih and vibirkovoї perevіrki okremi sum and vіdomosti independent auditor vyslovlyuє his professional thought schodo representations of financial zvіtіv. In the United States, the procedure for auditing financial records (Generally Accepted Auditing Standards) of divisions by the American Institute of Certified Public Accountants (AICPA). Some companies and organizations have internal audiences. Before їх obov'yazkіv enter confirmation of the fact that the adoption in the organization of the procedure for the collection of data and the protection of assets in accordance with official attributions. In the course of work, the internal auditor zastosovuє rich methods of independent auditors, and independent auditors often rely on the work, vikonan internal auditors.
Encyclopedia of Collier. - Vіdkrite suspіlstvo. 2000 .
Marvel at the same "ACCOUNTING LOOK" in other dictionaries:
Accounting appearance- (accountancy, accounting) according to the legislation of the Russian Federation, a system for collecting, registering and aggregating information in pennies about mine, goiter and organizing and їх ruh way of a successful, uninterrupted and documentary ... Accounting Encyclopedia
The system for collecting and processing financial information about the business, which gives businessmen the opportunity to file a lawsuit about the financial establishment of the organization and make economical decisions. Fallen into the stakes of coristuvachs are divided ... Financial glossary
accounting form- is a well-ordered system for collecting, registering and aggregating information in pennies about mines, crops and organizing organizations and their paths of a successful, uninterrupted and documentary form of all government operations (Art. ... ... Dovіdnik technical translation
One of the views of the state's appearance; based on documents without interruption of mutual exchanges of money and government transactions in a penny form. With the accounting appearance, the accounting balance, documentation and inventory, assessment ... Great Encyclopedic Dictionary
The documentary appearance of the circle of all the government's benefits and operations, expressed in the penny form of B. at. Corresponding by the method of subway balance sheet entry. Skin penny operation on the back to be brought in on the next quarter. On the yellow dor. tr ti… … Technical zaliznichny vocabulary
