Financial accounting Is a system for collecting and processing accounting information necessary for compiling financial statements... Financial accounting includes information on the accounting of balance sheet accounts: fixed assets - intangible assets, financial investments, inventories, cash, and is used not only within the enterprise, but also by external users. Financial accounting is regulated by regulations.

Target financial accounting - formation of information about the activities of the organization as a whole: income and expenses, the state of funds, accounts receivable and payable, payments to the budget and extrabudgetary funds, about financial investments, financial results, etc. Financial accounting subject- economic activity of the enterprise. Objects are property (economic assets, assets of the enterprise), capital and liabilities of the enterprise (sources of formation of property), as well as business transactions that cause changes in property and sources of its formation.

Financial accounting principles. 1. Principle of monetary expression - accounting operates with data that have monetary value. 2. The principle of enterprise autonomy - the company's accounting accounts are independent from the accounts of its owners and employees. 3. The principle of continuity - the enterprise works indefinitely. 4. The principle of materiality is not to waste time on taking into account insignificant facts. 5. The principle of conservatism - when choosing, the accountant chooses the amount that is less optimistic. 6. The principle of consistency - during one reporting period you need to use one form and method accounting.7. The principle of the national currency - in accounting, the method of evaluating funds in a constant currency is applied throughout the entire reporting period. 8. Cost principle - funds are measured at cost at the time of acquisition, not at market value.nine. The principle of implementation - enterprises take into account their income at the time of shipment of goods, and not at the time of payment. 10. Correspondence principle - profit - revenue of the reporting period - costs of this period 11. The principle of duality is the principle of balance, when accounting information is considered according to the composition of funds and the sources of their formation: the totality of all funds (asset) is equal to the totality of sources (liabilities); the principle of double entry: a business transaction that changes the composition of funds and sources of formation does not violate the principle of balance. Financial accounting tasks.

1. Formation of complete, reliable information about the activities of the enterprise, required by users. 2. Providing users with information to monitor compliance with legislation, appropriateness business transactions, the presence and movement of property and obligations, the use of material, labor, financial resources in accordance with the approved standards. 3. Prevention of negative business results.

4. Identification of on-farm reserves to ensure the financial stability of the enterprise. Accounting and financial reporting are based on the following basic principles: discretion- application of valuation methods in accounting, which should prevent underestimation of liabilities and expenses and overestimation of assets and income of the enterprise; full coverage- financial statements should contain all information about the actual and potential consequences of business transactions and events that can influence the decisions that are made on its basis; autonomy- each enterprise is treated as a legal entity, separate from its owners, and therefore the personal property and obligations of the owners should not appear in the financial statements of the enterprise; subsequence- constant (from year to year) application of the chosen accounting policy by the enterprise. A change in accounting policy is possible only in cases stipulated by national regulations (standards) of accounting, and must be justified and disclosed in the financial statements; continuity- the assessment of the assets and liabilities of the enterprise is carried out on the assumption that its activities will continue further; accrual and correspondence of income and expenses- to determine the financial result of the reporting period, it is necessary to compare the income of the reporting period with the expenses that were incurred to obtain these income. In this case, income and expenses are displayed in accounting and financial statements at the time of their occurrence, regardless of the date of receipt or payment of funds; prevalence of essence over form- transactions are accounted for in accordance with their essence, and not only on the basis of their legal form; historical (actual) cost- the priority is the assessment of the assets of the enterprise, based on the costs of their production and acquisition; single monetary measure- measurement and generalization of all business operations of an enterprise in its financial statements is carried out in a single currency; periodicity- the ability to distribute the activities of the enterprise for certain periods of time for the purpose of drawing up financial statements.

The basis for the analytical and planned work of organizations is Accounting... Accounting defines and systematizes data on the economic activities of the enterprise. Methodologically and organizationally, accounting is divided into financial and managerial.

Picture 1.

Definition 1

Financial Accounting is a set of rules and procedures that ensure the preparation and provision of information on the financial condition and performance of the enterprise in accordance with the requirements of legislation and accounting standards. Financial accounting data is the basis of financial reporting, is not a trade secret and is intended for internal and external users.

Remark 1

In financial accounting, in accordance with the principles and standards of accounting, all transactions are reflected in the accounts and in the balance sheet in a single monetary value.

The financial statements reflect financial condition enterprises, results of activity. The main task of financial accounting is a reflection of business transactions that were carried out at the current time. Financial accounting is mandatory for all business entities.

Organization of financial accounting provides:

• holistic and continuous reflection of business transactions carried out in the reporting period;
• integral preparation of statutory financial statements;
• reliable information for users.

The objects of financial accounting, reflected in the corresponding accounting accounts, are (Fig. 1):

• organization assets;
• debt, other assets;
• sources of own funds;
• obligations (liabilities) of the organization;
• income and expenses of the enterprise;
• financial results of the enterprise and their distribution.

Figure 2.

Financial accounting is carried out on the basis of principles and standards accounting.

Financial accounting principles represent the basic concepts that serve as the basis for reflecting in the accounting and reporting of operations carried out by the organization, its income, expenses and financial results... The application of accounting principles allows you to prepare financial statements and ensure the reliability and quality of information for assessing the financial and economic activities of the enterprise.

Accounting standards are a regulatory document that defines the rules and procedures for accounting and reporting. Thanks to them, accounting is built according to uniform rules.

Financial statements

Financial (accounting) statements of organizations are prepared on the basis of data from synthetic and analytical financial accounting.

Definition 2

Financial statements- These are interconnected generalizing indicators that reflect the real financial condition of the enterprise. The official financial statements include:

• balance sheet,
• Profits and Losses Report,
• cash flow statement,
• various applications.

Balance sheet is a statement of financial position of an organization, which reflects assets, liabilities and equity in monetary terms at a specific date. The balance is formed in accordance with the "Chart of accounts of accounting".

Profits and Losses Report characterizes the financial condition of the enterprise. It contains information about the formation of the financial result of the organization. This report allows you to determine and analyze the profitability of the enterprise. The income statement consists of items of income and expense. They are grouped according to the nature and main types of income and expenses.

Income reflects growth economic benefits for the reporting period in the form of an increase in assets or a decrease in the size of liabilities, leading to an increase in equity capital, except for growth associated with contributions from shareholders.

Expenses reflect a decrease in economic benefits in the reporting period, expressed in a decrease in assets or an increase in debt. This fact leads to a decrease in equity capital, except for those related to the distribution of part of the income between the owners of capital.

Unlike the balance sheet, which reflects the value of assets and liabilities at a certain moment, the statement of financial results records the movement of financial flows as input, i.e. income and weekends, i.e. expenses for a certain period.

Cash flow statement serves as a source of information about the sources of funds, the directions and purposes of their spending, about changes in the balance of funds for the reporting period. Cash flow is reflected in the statement of current activities, investment activities and financial activities... This allows us to assess the rationality of the use of funds and make a forecast for the further development of the enterprise.

In addition to the main forms of financial reporting, there are reporting annexes ... They contain analytical information on individual reporting items.

Financial statements are prepared on an accrual basis. According to it, the results of all transactions are recognized upon their completion, and not upon receipt or payment of cash or cash equivalents.

All business transactions are reflected in the accounting records and included in the financial statements of the periods to which they relate. Financial statements prepared on an accrual basis provide information to users about past transactions related to the payment and receipt of cash and commitments to pay cash and cash equivalents in the future, as well as resources to be received in the future.

Thus, it provides information that is very important for users when making economic decisions.

Accounting is an orderly 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: a chief accountant employed by an enterprise under an employment contract, a general director 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. accounting statements- managers, founders, participants and owners property of the organization, as well as external - investors, creditors and other users of financial statements, on the basis of which it becomes possible:

prevention of negative results of economic activities of the organization;

identification of on-farm reserves to ensure the financial stability of the organization;

control of compliance with legislation in the implementation of business operations by the organization;

control over the feasibility of business operations;

control of the availability and movement of property and obligations;

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 different 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, which gives legal force to the accounting data;

Evaluation is a way of expressing funds and their sources in monetary terms;

Accounting: details for an accountant

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In the economy of any socio-economic system, various economic entities arise and function - enterprises and organizations of all forms of ownership. Organization management is carried out on the basis of information, most of which is supplied according to accounting data.

Accounting covers all processes and economic phenomena of the organization. In international practice, accounting is considered as the language of entrepreneurship and business activity. The financial position of any organization can be described in this language. And only thanks to him you can find out what the organization has, whether it is able to cover its obligations and how effectively it works.

The information provided by accounting forms the basis for making many economic decisions both within the organization and outside it by numerous users of accounting information.

Accounting is an orderly system for collecting, registering and summarizing information in monetary terms about property, obligations of the organization and their movement through continuous, continuous and documentary accounting of all business transactions.

Accounting is an integral part of economic accounting, along with operational-technical and statistical accounting. At the same time, the most important factor ensuring their unity is primary accounting as a source of data for the subsequent accumulation, systematization and generalization of information in accordance with the tasks, requirements and methodology of each type of accounting.

All the facts of the economic life of the organization that create a flow pass through the accounting system economic information for the purposes of management, control, analysis and planning of economic activities. Information generated in accounting is used to compile management and statistical reporting as well as reporting to supervisory authorities. In addition, based on the information generated in accounting by adjusting it according to the rules of tax legislation, a tax reporting(intended for fiscal purposes and mandatory for compilation by economic entities, the range of which is established by tax legislation).

Information generated in accounting should be useful users, appropriate from the point of view of interested users (if its presence or absence has or is capable of influencing the decisions of these users), essential(absence or inaccuracy of information may influence the decisions of interested users), reliable(must objectively reflect the facts of economic activity to which it actually or presumably refers), neutral(free from one-sidedness), complete.

However, accounting data is often insufficient for management decisions. A modern organization in a highly competitive environment requires the effective use of financial, material, land and labor resources... To organize an effective business management system, it becomes necessary to divide accounting into two subsystems - financial accounting and management accounting.

Management accounting- the internal affair of each organization, it is necessary to obtain prompt and reliable information about the current state of affairs in the organization and is designed to help managers make the right decisions and calculate economic consequences these decisions. Management accounting data are intended for internal use (managers and other management personnel of the organization), constitute a trade secret and are not subject to disclosure.

Financial accounting provides accounting information on the results of the organization's activities to its external users: shareholders, partners, creditors, tax and statistical authorities, banks providing financing, etc. From these positions, financial accounting data does not represent a commercial secret. Financial accounting is carried out without fail and in a strictly regulated form in accordance with the requirements of the law. Financial accounting is characterized by adherence to generally accepted accounting principles, application monetary units measurements, frequency and objectivity.

Separate maintenance of financial and management accounting does not mean that they exist independently of each other. So, in management accounting, financial reporting data is used, and management accounting allows you to calculate such important indicators of financial accounting as cost price, balances of finished products, etc.

All organizations located on the territory of the Russian Federation, as well as branches and representative offices of foreign organizations, must maintain accounting records from the moment the organization is registered as a legal entity until reorganization or liquidation by law, unless otherwise provided. international treaties Russian Federation.

1.1. Accounting principles and objectives

The accounting records of property, liabilities and business transactions are maintained in the currency of the Russian Federation - in rubles.

Organization of accounting is based on conceptual principles that form general approaches to accounting methodology. In accordance with PBU 1/98 "Accounting policy of the organization" a number of "initial provisions", called assumptions and requirements, constitute the principles of accounting. Assumptions include:

property isolation- assumes that this or that organization exists as a single independent legal entity; its property is strictly segregated from the property of its owners, employees and other organizations;

business continuity- means that the organization is functioning normally and will maintain its position in the market for the foreseeable future, paying off obligations to suppliers, consumers and other partners in the prescribed manner. This principle makes it necessary to link the assets of the organization with its future value, which can be obtained using these assets;

consistency in the application of accounting policies- the accounting policy chosen by the organization is applied consistently, from one reporting year to another. Frequent changes in methodological techniques lead to incomparability of accounting data;

temporary certainty of the facts of economic activity- the facts of the economic life of the organization refer to the reporting period (and, therefore, are reflected in the accounting) in which they took place, regardless of the actual receipt or payment of funds associated with these facts.

Accounting requirements include:

fullness of reflection accounting information - the accounting policy should ensure the completeness of reflection in the accounting of all facts of the organization's economic activity;

discretion (conservatism)- presupposes a certain degree of caution in the process of forming judgments necessary in calculations made in conditions of uncertainty, which allows avoiding overstating the value of assets or income, and underestimating the value of liabilities or expenses;

timeliness of reflection of the facts of economic activity- some time elapses between the performance of a business transaction and the moment of its registration in accounting. This time (gap) should be minimal, because on what date the fact of economic life will be registered, its influence on the financial result of the organization depends;

priority of content over form- reflection in the accounting of the facts of economic activity based not only on their legal form, but also on the economic content of the facts and conditions of management;

data consistency- data identities of synthetic and analytical accounting;

rationality- rational and economical accounting based on the conditions of economic activity and the size of the organization.

The main tasks of financial accounting are shown in Fig. 1.1.

Rice. 1.1. Financial accounting tasks

In accordance with the Concept for the Development of Accounting and Reporting in the Russian Federation, the Accounting Reform Program was developed and adopted in accordance with international standards financial statements (IFRS). According to this program, further development of accounting and reporting must be carried out in the following main areas:

Improving the quality of information generated in accounting and reporting;

Creation of the infrastructure for the application of IFRS;

Changing the accounting and reporting regulation system;

Strengthening the quality control of financial statements;

Significant advanced training of specialists involved in organizing and maintaining accounting records, auditing financial statements.

1.2. Accounting regulation and users of accounting information

In Russia, the main trend in recent years in the regulation of the legal and regulatory framework for accounting is that accounting is as close as possible to international practice. By now, a certain concept in the regulation of accounting and reporting has formally developed in our country. The Department of Accounting and Reporting Methodology of the Ministry of Finance of the Russian Federation has developed a fairly harmonious four-level regulation system, in which the legislative, regulatory, methodological and organizational levels are highlighted (Table 1.1).

The system shown in the table has a direct impact on the principles and techniques of accounting. In practice, there is also a system of indirect regulation of accounting, which is based on laws and other regulatory documents that reflect the tax aspect of accounting.

Table 1.1Accounting regulation system in Russia

Examples of documents included in the accounting regulation system include:

Level I - legislative: Civil Code RF, Federal Law “On Accounting”, Federal Law “On Joint Stock Companies”, etc .;

II level - normative: Regulation on accounting and financial reporting in the Russian Federation, Chart of accounts, etc .;

Level III - methodological: methodological materials on accounting, for example, on the procedure for assessing value net assets joint stock company, on the composition and procedure for filling out annual and quarterly reports;

IV level - organizational (micro level): internal working documents of the organization, for example, an order on accounting policy for the coming year.

As part of normative documents the most important regulation is undoubtedly the Federal Law “On Accounting”. The Law clearly states that the responsibility for organizing accounting in legal entity, compliance with the law when performing business operations is borne by the head of the organization, that is, the head of its executive body or the person responsible for the conduct of the organization's affairs.

The regulations at all levels together define the accounting methodology as a whole.

The considered system of normative regulation of accounting should ensure the formation of complete and reliable information about the financial and economic activities of the organization. The consumers of such information are various internal and external users (Table 1.2).

The goals of internal users - managers, governing bodies - should include an assessment of the profitability and liquidity of the organization. For managers, the most important information is the amount and rate of return, the adequacy of funds, the cost and profitability of individual products, etc.

The main criteria for determining the composition of information for each employee of the administration are:

Its compliance with the functions of the employee;

Information cost;

The need to comply with commercial secrets.

External users of accounting information include:

Users directly interested in the organization's activities: owners, tax authorities, potential lenders, investors, suppliers and buyers, internal and external employees;

Users who are indirectly interested in the activities of the organization: statistical bodies, audit services, financial consultants, stock exchanges, legislatures, press, trade unions.

Table 1.2.Characteristics of the main groups of users of accounting information

The list of information constituting a commercial secret is determined by the head of the organization. It is advisable to draw up the specified list by order of the head of the organization.

Thus, the interests of users of accounting information can be very different, since accounting represents a wide variety of indicators. Such a variety of indicators is best evidenced by the totality of the main objects of accounting and the ways of their reflection.

1.3. Characteristics of accounting objects and their classification

Financial accounting has its own object and method. Disclosure and definition of the object and method of accounting allow you to establish its content and difference from other types of accounting. To characterize those phenomena that are subject to reflection in accounting, its theory provides for the concept of accounting objects (Fig. 1.2). Such an object can be any phenomenon that is objectively expressed in a cost estimate and is necessary for the management bodies of the organization.

Rice. 1.2. Financial accounting objects

Organization assets - these are its economic resources, which have a monetary value and arising from the events of past economic activity. At a specific point in time, assets can be either expenses or means, the immediate essence of which is expressed through their main characteristics. These include (fig. 1.3):

Rice. 1.3. Key characteristics of the organization's assets

1. Assets that represent specific economic resources in their various forms(material, financial, etc.) necessary to ensure production process... These funds are formed for specific purposes of economic activity in accordance with the strategy economic development organization and characterize the basis of its economic potential.

2. Assets with cash value and property values, which are formed at the expense of the capital invested in them. There is a close relationship between the categories of capital and assets. Any entrepreneurial activity begins with a certain amount of funds representing the initial capital, which later materializes in the form of assets. From the standpoint of assessing the property and financial position of an organization, it is possible to take the assets reflected on the balance sheet as the total capital at its disposal. The theory of finance considers assets as an object of capital investment, and capital as a source of financing activities, the use of which is realized by investing in assets.

3. Assets, the use of which is related to factors of liquidity and time. Various types of assets, depending on the versatility of their functional purpose, the speed of turnover in the operating or investment process, the level of development of the corresponding type and market segments have varying degrees of liquidity. The time aspect of the use of assets is determined by inflationary processes occurring in the economy during the development of market relations. These processes cause constant changes in the nominal value of assets reflected in the balance sheet, which requires an appropriate assessment and adjustment of the accounting for the value of assets to make more effective management decisions.

4. Assets that are in the process of constant circulation and are characterized by a certain performance... In the process of carrying out economic activities, assets are modified in their real forms, which is also accompanied by their value change. The property of constant movement of assets in the process of their turnover, accompanied by the obligatory transformation of their specific types and values, is an essential distinguishing characteristic of them in comparison with many other types of resources used by the organization.

5. Assets, the use of which is aimed at generating economic income and at the same time is associated with a certain degree of risk. Risk is the most important characteristic of all forms of asset use in an organization's business. According to the theory financial management the level of risk of using assets is directly dependent on the level of their expected profitability, forming a single scale "profitability - risk". When using assets in order to generate economic income, the organization always consciously takes risks, the degree of which it determines in accordance with the desired profitability.

In accounting, assets are often identified with property. According to the composition and functional role (nature of use), the property of the organization is divided into two groups: non-current assets (fixed capital) and current assets (working capital).

To the first group - fixed assets- include:

Intangible assets - long-term use objects that do not have a physical basis, but have valuation and income-generating: rights to use patents, software products, trademarks, etc .;

Fixed assets - property with a useful life of more than one year and a value of over 20,000 rubles;

Capital investments - the costs of construction and installation work, the purchase of equipment, tools, other capital work on the repair and restoration of fixed assets;

Long-term financial investments - investments in government and other securities, participation in the authorized capital of other organizations;

Profitable investments in tangible assets - the acquisition of tangible assets by an organization to provide them to other organizations for a fee for temporary use;

Deferred tax assets are the portion of deferred income tax that is expected to reduce income tax in subsequent reporting periods.

Working capital (current assets) Is the funds invested by the organization in current operations during each production cycle. Peculiarities working capital:

Full consumption during one production cycle and full transfer of its value to newly created products;

Being in constant circulation;

Changing your form from cash to commodity and from commodity to cash during one turnover, in the process of going through three stages: purchase, consumption and sale.

The working capital of the organization represents funds invested in working capital production assets and circulation funds:

Working capital according to their functional role

The structure of working capital is determined by the ratio of their individual elements and reflects the specifics of the production cycle (Figure 1.4).

The elements of circulating capital are continuously transferred from the sphere of production to the sphere of circulation and again return to production. At the same time, part of the working capital is constantly in the field of production (stocks of raw materials and materials, work in progress, finished products in the warehouse), the other part - in the sphere of circulation (shipped products, accounts receivable, cash, short-term financial investments).

Rice. 1.4. Structural representation of the working capital of the organization

Organization liabilities reflect the sources of financing of its activities, in other words, the sources of formation and movement of assets. Any commercial organization can attract in its activities two sources of funds - equity capital and debt capital (Table 1.3).

Equity- This is the net asset value, defined as the difference between the value of assets (property) of the organization and its liabilities. Equity capital may consist of authorized, additional and reserve capital, special purpose funds, retained earnings.

TO borrowed capital include the obligations of the organization.

Table 1.3Features of different types of capital

The financial and economic activity of an organization consists of various business operations, each of which is a part of the processes of its economic activity. These processes are constituent parts circulation of property. The accounting records the circulation of the organization's property and generates information about its condition and placement at various stages of the circulation, about the costs and incomes that occur during this, as well as about the change in the amount of the organization's property in the form of a financial result - profit or loss.

Process circulation of capital can be expressed:

a) simplified by the following chain:

b) in expanded and complete form:

Rice. 1.5. Scheme of the circulation of capital in the process of economic activity

In the process of circulation, capital goes through the following stages:

1) the transition of capital from the monetary form to the form of inventories (from the sphere of circulation to the sphere of production): D (1) - T (1);

2) transfer to production of inventories, material values ​​and the creation of a new product: T (1) - P - T (2);

3) sale of finished products: T (2) - DZ - D (2).

The financial result is determined as follows:? D = D (2) - D (1).

Thus, to the main business processes organizations include the supply, production and sale of products. They consist of individual business transactions, the content of which is the movement of funds, the change from one form of property to another.

The organization may have other business operations (for the repair of fixed assets, capital construction, financial investments, etc.). However, the main content of her work is the processes of supply, production and sale of products, which are interconnected, complement each other and are objects of financial accounting.

All business transactions according to the degree of their influence on the amount of equity capital are divided into the following groups:

Operations that increase equity capital;

Transactions that reduce equity capital;

Transactions that do not affect the amount of equity.

When referring the operation to the corresponding group, the following is indicative. relative magnitude equity capital to the amount of the organization's liabilities. In accordance with this, to operations that increase the amount of equity capital, include those as a result of which the amount of the organization's obligations decreases or does not change, for example, the gratuitous receipt of property from another organization under a donation agreement. As a result of this operation, the assets and liabilities of the organization increase. Since during the implementation of this operation the liabilities of the organization did not change, equity capital increased in the structure of liabilities.

TO operations that reduce equity capital, include those as a result of which the amount of the organization's liabilities increases or does not change, for example, the accrual of income tax payable to the budget. This operation changes the structure of liabilities without movement of assets. As a result, the liabilities of the organization increase and the amount of equity capital decreases.

TO operations that do not affect the amount of the organization's equity capital, include those as a result of which there is a simultaneous increase or decrease in the assets of the organization and its liabilities, for example, the amount of income tax is transferred to the budget. This operation corresponds to a simultaneous decrease in the assets and liabilities of the organization. At the same time, a decrease in liabilities occurs only as a result of a decrease in liabilities. Consequently, equity capital does not change.

Accounting method covers ways and tricks, with the help of which the objects of accounting are studied. The main elements of the accounting method are:

techniques related to the organization of accounting supervision, i.e., obtaining primary information about all business operations occurring in organizations. In accounting, this is done using documentation and inventory ... Documents are the basis of accounting. In them, all business transactions performed in the organization are recorded directly from nature. But accounting data can sometimes differ from the actual state of property, capital and liabilities. To eliminate these discrepancies, an inventory is periodically carried out, that is, an in-kind check of property, capital and liabilities, and a reconciliation of the data obtained with accounting data;

techniques related to the organization of accounting measurements... For this, accounting applies grade and calculation ... Appraisal is a set of methods of monetary measurement of property, capital and liabilities. Calculation - the result of calculation in monetary form the cost of individual accounting objects and at the same time the method of their assessment;

techniques related to the grouping of accounting objects... For this purpose, accounting applies bills and double entry ... Accounts are a special way of grouping and current reflection of changes in individual accounting objects. Double entry is a way to establish the relationship between economic phenomena reflected in the accounts of accounting, since any business transaction links at least two economic phenomena;

techniques related to the generalization of accounting data... For this are used balance summary information and set of indicators for the purposes of users of accounting information. Balance sheet generalization of information is a way of reflecting the relationship between accounting items in monetary value as of a specific date for a specific organization. Such a generalization of information can be carried out by drawing up accounting balances, various turnover sheets, both for the purposes of users of information, and control over the correctness of the reflection of indicators. A set of indicators is a way to obtain summary data on the economic activities of an organization and its results for a certain period for the purposes of users. The consolidation of accounting data can be carried out in a variety of ways (balancing, algorithmization, sampling) and in a variety of forms, the structure of which depends on the goals of drawing up the corresponding reporting form. An obligatory element of the generalization of accounting information is the preparation of financial statements.

Thus , financial accounting method is a set of methods for reflecting the financial and economic activities of an organization, which include specific techniques for observing accounting objects, measuring them, grouping and generalizing.

1.4. Documenting business transactions and their reflection in accounting

In accordance with the legislation, the manager is responsible for organizing accounting in the organization and observing laws when performing business operations.

The head of the organization must create the necessary conditions for correct accounting, ensure that all departments, services and employees comply with the requirements of the chief accountant in terms of registration and provision of accounting documents. Chief Accountant reports directly to the head of the organization and is responsible for the formation of accounting policies, accounting, timely provision of complete and reliable financial statements. The chief accountant ensures the compliance of the business operations carried out with the legislation of the Russian Federation, monitors the rational use of resources and manages the accounting service.

The structure of the accounting service depends primarily on the scale of the organization's activities, on the conditions of organization and production technology, the volume of accounting work and the availability of technical means of accounting.

Accounting in the organization is carried out in accordance with the developed by the chief accountant accounting policies approved by the head.

At the same time, the following are approved:

Working chart of accounts;

Forms of primary documents (standard and developed within the organization);

The procedure for taking an inventory of the assets and liabilities of the organization;

Methods for assessing types of property and liabilities;

Document flow rules and accounting information processing technology;

The order of control over business operations.

The accounting methodology in the Russian Federation assumes the use of a chart of accounts, which is mandatory for all organizations.

This chart of accounts is a unified list of coded information (that is, such information where each of its points is assigned a certain number - a code), reflecting the list of accounting accounts on which information about the property of the organization and the sources of its formation is grouped. In order for accounting to be more effective in a particular organization, there is the concept of a "working chart of accounts", that is, a plan adopted in this organization, which indicates the necessary working sub-accounts and analytical accounts within the framework of the unified ones.

According to paragraph 3 of Art. 6 of the Federal Law "On Accounting" in the formation of accounting policies in each organization must be approved by a working chart of accounts. Working chart of accounts is a complete list of synthetic and analytical accounts required by an organization for accounting. It is being developed on the basis of a standard Chart of Accounts approved by the Ministry of Finance of the Russian Federation.

The accounts on which the property of the organization, its obligations and business processes are reflected in a generalized form are called synthetic (first-order accounts) ... These include accounts "Fixed assets", "Materials", "Cash desk", "Authorized capital", "Payments with personnel for wages", etc. Accounting carried out on such accounts only in monetary terms is called synthetic.

To obtain detailed, more detailed information about accounting objects, analytical accounts are used. Accounts that reflect detailed data for each individual type of property, organization's obligations and processes are called analytical ... Analytical accounts are opened in addition to synthetic accounts to obtain private detailed indicators of the movement of property, the organization's obligations. Accounting carried out on analytical accounts is called analytical.

There is a certain relationship between analytical and synthetic accounting. The balances and turnovers of a specific synthetic account must be equal to the balances and turnovers of all analytical accounts opened in addition to this synthetic account.

At the same time, some synthetic accounts consist of several groups of analytical accounts. The first (after the synthetic account) groups of analytical accounts are called sub-accounts (second order accounts) ... Subaccount is an intermediate accounting link between synthetic and analytical accounts. Each of the subaccounts combines several analytical accounts, but it itself is combined with other subaccounts by one synthetic account.

If the Chart of Accounts does not contain the accounts required for the organization's activities, it can enter additional synthetic accounts using free codes. In this case, the introduction of accounts must be agreed with the Ministry of Finance of the Russian Federation.

All business transactions are processed primary accounting documents ... The general requirements for paperwork are established by clause 2 of Art. 9 of the Federal Law "On Accounting". Forms of primary documents, reflecting the facts of the financial and economic life of the organization, for which standard forms are not provided, as well as forms of documents for internal financial statements and a workflow schedule are mandatory elements of the accounting policy.

Primary accounting documents must have a number of mandatory details: the name of the document, the form code, the date of compilation, the name of the organization, the surnames and initials of the officials and the signatures of the persons who prepared the document, the content of the business transaction, its quantitative characteristics in physical and monetary terms, etc.

The creation of primary documents, the procedure and timing of their transfer to the accounting department to reflect transactions on the accounting accounts are carried out in accordance with the approved in the organization workflow schedule .

Under document flow This means the movement of documents from the moment they were drawn up in a given organization or received from the outside until they are sent to the archive after processing and systematization. The workflow schedule specifies the timing of the preparation, submission and processing of primary documents, registration and grouping of credentials, indicating the responsible persons. The document flow schedule is drawn up by the chief accountant of the organization and, after approval by the head, becomes mandatory for execution.

Unified forms are approved for the following accounting sections:

Accounting for products and raw materials;

Accounting for labor and its payment;

Accounting for materials, fixed assets and intangible assets;

Accounting for the results of the inventory;

Accounting for cash and settlement transactions.

Information from primary documents is transferred to accounting registers. Under register in accounting, they understand various types of tables into which data from primary documentation... Registers are subdivided on three grounds:

Appointment (chronological, systematic and combined);

Data generalization (integrated, differentiated);

In appearance (books, cards, loose sheets, machine media).

In accordance with the Federal Law “On Accounting”, accounting registers are designed to systematize and accumulate information contained in primary documents accepted for accounting, for reflection on accounting accounts and in financial statements.

Prior to entry into synthetic accounting registers, primary documents are systematized and accumulated. Recording in accounting registers carried out manually or by machine. In the first case, operations are recorded manually with ink or a ballpoint pen (in cases where several copies are filled in, by copying). Machine writing is performed using computer technology. Records in accounting registers should be concise, neat, clear and legible. Correction of errors in accounting registers carried out:

In a corrective way;

The way additional postings(additional entry);

By the "red reversal" method (reversal recording method).

The use of this or that method depends on the time of error detection and its nature.

Correction method applies when an incorrect entry (error) is detected during the accounting period (before reporting) and only in one register, i.e. the correspondence of accounts is not affected. Errors in accounting registers are corrected as follows: the incorrect text and amount are crossed out and the correct text and amount are inscribed above the crossed out (or next to it). Strikethrough is performed with a single stroke so that the correction can be read.

Two other methods of correction are applied if an error is detected after reporting or affects two registers, that is, an incorrect re-entry of the amount or correspondence of invoices has occurred.

One way or another is used in the following cases:

If the registers reflect the amount less than the correct one, then use additional recording method;

If the amount in the registers is greater than the correct one, then use method of reversal recording ("reversal").

Making corrections using the additional entry method (additional postings) is carried out in two stages:

1) the amount for which it is necessary to make an adjustment entry is determined;

2) this amount is recorded in the accounting registers.

The missing amount is entered into the registers in the same correspondence as the amount to be corrected.

Reversal notation is used in several cases:

1) when the incorrectly recorded amount is greater than the correct one;

2) when the correspondence of accounts is indicated incorrectly;

3) when the initial entry in the correspondence of accounts and in the amount was drawn up correctly, but the purpose of this entry, and therefore the business transaction, was not achieved.

In the first case, the reversal entry takes place in two stages:

a) the previous incorrect entry is canceled (using the "red storno" method);

b) the correct entry is made in the accounting registers.

In second case the order of execution of the reverse write:

a) the incorrect entry is canceled in full - both the amount and the correspondence of the accounts with red storno are repeated;

b) the correct amount is recorded in the correct correspondence in the usual way.

The third case of using a reversal entry - the original entry was completely correct at the time of its entry, but then the amount turned out to be more than the actual one. This situation is often encountered, for example, when materials released for production were not fully consumed. To correct operations, the "red reversal" method is used. For this, the previous amount is also canceled and then a new, correct one is entered.

The advantage of the supplementary and reversal entry methods is that corrections can be made both before and after reporting.

The list of registers is due to the form of accounting used in the organization. Under accounting form understand the totality of various accounting registers with the established procedure and method of recording in them.

Currently, the following forms of accounting are used, recommended by the Ministry of Finance of the Russian Federation:

Journal order form;

Memorial order form;

Forms of accounting using computers;

Simplified form of accounting.

The form of accounting is determined by the following features: the number, structure and appearance of accounting registers, the sequence of communication between documents and registers, as well as between the registers themselves and the method of recording in them, that is, the use of certain technical means.

At journal-order form of accounting(Fig. 1.6) the information reflected in the primary documents is entered directly into the journal-order or is pre-grouped in cumulative statements. Order journals are used within a month to reflect transactions on a separate synthetic account or a group of interconnected accounts. At the end of the month, the totals of the order journals are reflected in the General Ledger used in reporting.

Rice. 1.6. Scheme of the journal-order form of accounting

Advantages of the journal-order form of accounting:

1) records of all business transactions are kept in accumulative documents (order journals), which allows grouping operations on the credit of each synthetic account in the context of the corresponding debited accounts;

2) in one register, you can combine chronological and systematic records and use the monthly totals of order journals to record turnovers in the General Ledger, without resorting to drawing up memorial orders;

3) for some synthetic accounts it is possible not to keep special registers for analytical accounting;

4) a direct link between analytical accounting and synthetic accounting is achieved, as well as with the balance;

5) the use of order journals allows, when registering transactions in them, to quickly navigate the correspondence of accounts and prevent entries that do not correspond to the economic content;

6) conditions are created for a wide division of labor.

The disadvantages of the journal-order form of accounting include the complexity and cumbersomeness of building order journals, focused on the manual filling of data and complicating the mechanization of accounting.

The composition of accounting registers and the sequence of recording in them when memorial registration form are shown in Fig. 1.7.

Rice. 1.7. Scheme of memorial order registration form

In the memorial-order form of accounting, according to the data of primary or accumulative documents, memorial orders are drawn up, which are recorded in the register and then in the General Ledger (register of synthetic accounting). Analytical accounting is kept in cards, entries in which are made on the basis of primary or summary documents. According to the data of synthetic and analytical accounts, at the end of the month, turnover sheets are compiled, the data of which are reconciled with each other.

The memorial order form of accounting is distinguished by a strict consistency of the accounting process, simplicity and availability of accounting equipment, with it, standard forms of analytical registers, calculating machines, and a copying method of registration are widely used. In addition, it makes it easy to divide the accounting work between skilled and less skilled workers.

The main disadvantage of this form of accounting is its laboriousness caused by multiple duplication of the same records.

It is free from a significant part of the shortcomings inherent in both journal-order and memorial-order forms of accounting. automated accounting form , created on the basis of the use of computer technology. In general, this form of accounting is characterized by the following sequence of information processing: machine data carrier - computer - output information machines.

One of the options for an automated form of accounting is shown in Fig. 1.8.

Rice. 1.8. Automated accounting form

The use of machine-oriented forms of accounting provides: mechanization and largely automation of the accounting process; high accuracy of credentials; efficiency of accounting data; increasing the productivity of accounting workers, freeing them from performing simple technical functions and providing more opportunity to engage in the control and analysis of economic activities; coordination of all types of accounting and planning, since they use the same information carriers.

Currently, the bulk commercial organizations keeps records using personal computers based on various software packages or proprietary programs.

Small businesses are allowed to use simplified accounting form , in which you can use only two types of accounting registers - the Book of accounting of the facts of economic activity (register of synthetic accounting) and the statement of accounting of the corresponding objects (fixed assets, inventories, finished goods, etc.), which are analytical accounting registers.

The book of accounting of the facts of economic activity (Journal-Main) is filled either directly according to the data of the primary documents, or according to the summary data of the statements (a sample of this book is presented in Table 1.4).

Table 1.4Book "Magazine-Main"(thousand roubles.)

This register reflects the economic assets of the organization, their circulation and results (profit and loss). In this case, each operation in the course of the movement of funds is recorded on the debit of the account (upon receipt of funds) and on the credit of the account (upon their disposal). The movement of income (profit) since the discovery of the latter is reflected in the opposite direction from the debit of one account (when writing off the profit) to the credit of another account (when it is received) (account 90 debit, account 99 credit).

In this book, each amount is reflected in the columns three times "Amount of turnover", according to the debit of one account and the credit of another account. Therefore, the total amount of the turnover is always equal to the sum of the debit turnovers and the sum of the credit turnovers of all accounts, which allows you to control the movement of funds.

For analytical accounting, you can use registers of three types:

a) a book (cards) of a quantitative-sum form, which reflects funds and their movement by type (fixed assets, materials, products, etc.).

Table 1.5Book of quantitative accountingfor ____________________ 200__(thousand roubles.)

b) a book (cards) of a multi-graph form, which takes into account the costs of production and output. Accounting in this book is carried out by type of production.

Table 1.6Multi-graph form book (cost and yield accounting)for ____________________ 200__

c) a book (cards) of the current account form, where they keep records of settlements with suppliers and contractors, buyers and customers, as well as other organizations and persons.

Table 1.7Contract book (for accounting of settlements with organizations and persons)for ____________________ 200__

Currently, organizations are given the right to choose the form of accounting themselves. On the basis of the recommended forms, they can develop their own original forms, improve accounting registers and create registration and processing programs in compliance with general methodological principles, as well as technology for processing accounting information. The decision on the choice of the appropriate form of accounting is made by the head of the organization. The accounting form used by the organization is indicated in the accounting policy of the organization.

1.5. Accounts, their classification

Continuous current monitoring and control of business operations, changes in the composition of property and the sources of its formation are carried out using a system of accounting accounts. Accounting account is the main element of the information system about the process and results of the financial and economic activities of the organization.

Accounts are opened for each economically homogeneous type of property, the sources of its formation in accordance with the classification of accounting objects. The account has the form of a two-sided table with columns "Debit" (left side of the account) and "Credit" (right side of the account).

In order to find out the features of accounts, their purpose and the possibility of using for reflection different types property, equity and liabilities, as well as the processes of activities and their results, a scientifically based classification of accounting accounts is required.

In the Russian Federation, it is customary to single out, first of all, attitudeto balance and appointment... In accordance with these characteristics, accounting accounts are subdivided:

Balance accounts are intended for the accounting of property, equity and liabilities of the organization. By design, they can be active, active-passive and passive.

Active- these are accounts intended for accounting of the organization's property (accounts 50 "Cashier", 51 "Settlement accounts", 01 "Fixed assets", 10 "Materials", etc.).

Passive accounts- these are accounts for accounting for the organization's obligations (sources of property formation) (accounts 80 "Authorized capital", 84 " Undestributed profits(uncovered loss) ", etc.).

Recording on accounts begins with an indication of the opening balance (balance) of property or sources. At the same time, in active accounts, the initial balance is reflected in the debit of the account, in passive ones - in the credit of the account.

When reflecting business transactions, the amounts that increase the initial balance are recorded on the side of the balance, and the amounts that reduce the initial balance are recorded on the opposite side. Consequently, in active accounts, the increase is reflected in the debit of the account, and the decrease is reflected in the credit; in passive ones, on the contrary, the increase is in the credit of the account, and the decrease is in the debit. The total amount recorded under the debit of the account is called the debit turnover, and the amount recorded under the credit of the account is called the credit turnover.

The final balance (final balance) of the account is determined by adding the turnover of the same side of the account to the opening balance and subtracting the turnover of the opposite side from the resulting total. The ending balance is recorded on the side where the opening balance is indicated.

Active-passive accounts- these are accounts that reflect both the property of the organization and the sources of its formation. These accounts are of two types: with a one-sided balance (debit or credit) and with a bilateral balance (debit and credit at the same time). An example of an account with a one-sided balance is account 99 “Profit and Loss”; active-passive accounts with a bilateral balance is account 76 “Settlements with various debtors and creditors”.

Off-balance sheet accounts are designed to account for the availability and movement of funds temporarily in use or at the disposal of the organization, its conditional rights and obligations, as well as to control individual business operations. These accounts are shown behind the balance sheet total ("behind the balance sheet") and are not included in the total calculation of the organization's funds.

In off-balance sheet accounts, business transactions are reflected without the use of double entry. In this case, the debit side corresponds to the concept of "arrival (receipt)", and the credit side corresponds to "disposal, transfer".

By their purpose, off-balance sheet accounts are divided into three groups. On wealth accounts material values ​​that are in use or accepted by the organization for safekeeping are taken into account. For example, the Leased Fixed Assets account is intended to summarize information on the availability and movement of fixed assets leased by the organization under a lease agreement. Control accounts are designed to monitor transactions requiring off-balance sheet control. For example, the account “Debt of insolvent debtors written off at a loss” reflects information about receivables written off as a loss due to the debtor's insolvency. On this account, this debt is subject to accounting for five years in order to monitor the possibility of its recovery if the debtor's property status changes in a positive direction. Contingent rights and obligations accounts are designed to control the availability and movement of received and issued guarantees to secure obligations and payments. To record such rights and obligations, the accounts "Security for obligations and payments received" and "Security for obligations and payments issued" are used.

Security (guarantee) is a document in which one organization guarantees the other the fulfillment of obligations on loans in a certain period for a certain amount and confirms that it is ready to pay off the debt if it arises as a result of default on obligations.

In addition to the features considered, the classification of accounting accounts by economic content and by purpose and structure is also used.

Classification of accounts by economic content pursues the goal of grouping accounts depending on the economic nature of the objects recorded on them. According to this criterion, accounting accounts are divided into property, equity and liability accounts and into accounts of business processes and their results.

Under assignment of accounts the purpose or nature of the application of a particular account is understood, that is, how certain types of property, capital and liabilities are accounted for. Account structure characterizes its structure in relation to a specific object accounted for on a given account, that is, what debit, credit and account balance mean. The purpose of accounts and their structure are inextricably linked with each other and in essence, therefore objects are classified immediately by purpose and structure.

Property accounts, equity and commitments are subdivided into basic and regulatory. Main accounts designed to reflect and control the movement of property, equity and liabilities. Regulatory accounts- to regulate the assessment of certain types of property. These accounts do not have an independent meaning, but serve as balance sheet regulators, changing and supplementing the amounts in other accounts.

Main accounts by purpose and structure are subdivided into:

inventory(material and material) - are used to record inventory and control their condition and movement;

cash- intended for accounting of monetary resources and control over their availability and movement;

stock- are used for accounting and control over the formation and expenditure of various types of equity capital for their intended purpose: "Authorized capital", "Additional capital", "Reserve capital", etc .;

calculated- are intended to account for settlements with other entities that can act for this organization as both debtors and creditors. That's why settlement accounts can be active, passive, active-passive.

Regulatory accounts, as we have already noted, are intended to clarify the valuation amounts of the main accounts. The use of regulatory accounts is due to the fact that some accounting items are reflected in an unchanged assessment, although their real value may be less or more. Such accounts, depending on the location of the subject of regulation in the balance sheet, are divided into contractual and counterpassive. Regulatory accounts that refine the valuation of an active account are called contractual, for example, accounts for the accounting of depreciation of fixed assets, depreciation of intangible assets, accounts for the reservation of amounts of deviations from the market value of tangible assets.

Regulatory accounts that refine the assessment of the main passive account are called counter-passive... An example of such an account is account 81 “Own shares repurchased from shareholders”.

Accounts of activity processes and their results by appointment and structure are subdivided into operational and resultant. TO operating include accounts designed to account for various processes of activity and control over their implementation. Operating accounts share:

On collective and distribution- are used to summarize strictly targeted expenses and their subsequent distribution between accounting objects, for example, accounts 25 "General production costs", 26 "General business expenses";

On budgetary- are designed to correctly determine the cost and profit for individual reporting periods. Two groups of accounts can be distinguished here: accounts for defining income and expenses by time and accounts for creating reserves for making expenses as they arise. The first include accounts 97 "Deferred expenses", 98 "Deferred income"; to the second - account 96 "Reserves for future expenses";

On costing accounts- designed to collect and summarize costs for individual processes of economic activity, as well as to identify their cost. These are accounts 20 "Main production", 23 "Auxiliary production", etc.

Result Accounts subdivided:

On financial results- include accounts designed to identify financial results. These are accounts 90 "Sales", 91 "Other income and expenses", etc .;

On test results- designed to control the various results of different processes of activity. So, account 16 "Deviation in the cost of material assets" reflects the results of the procurement process of materials identified when comparing the actual cost of purchasing materials with the book prices for them.

Thus, the above classification of accounting accounts is a rationale for the basic set of features by which synthetic accounts and their groups are distinguished. At the same time, each synthetic account allocated by the information system itself acts as an information system, which includes elements presented in the form of sub-accounts or analytical accounts.

1.6. Inventory of property and financial obligations

Inventory – this is the verification of the property and obligations of the organization by counting, measuring, weighing. It is a way to clarify accounting indicators and subsequent control over the safety of the organization's property... The main objectives of the inventory are to identify the actual availability of property, compare the actual availability of property with accounting data, check the completeness of the reflection in the accounting of liabilities.

Inventory refers to the methods of accounting, and the procedure for conducting an inventory is one of the applications to accounting policies.

For the purposes of inventory, the property of the organization is understood as fixed assets, intangible assets, financial investments, production stocks, finished goods, goods, other stocks, cash and other financial assets, and under financial liabilities - accounts payable, bank loans, loans and reserves.

In addition, inventories and other types of property that do not belong to the organization, but are listed in the accounting records, as well as property that have not been recorded for any reason, are subject to inventory.

The inventory is drawn up by primary accounting documents of the established form (inventory lists, inventory acts, collation statements).

The number of inventories in the reporting year, the date of their carrying out, the list of property and financial obligations checked for each of them, are established by the head of the organization.

If, according to the schedule, the inventory was carried out not earlier than October 1 of the reporting year, then the inventory is not carried out before the preparation of the annual financial statements. An inventory of fixed assets can be carried out once every three years, and of library funds - once every five years.

Inventory can be mandatory or proactive.

Inventory is required:

When transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;

Before drawing up annual financial statements;

When changing financially responsible persons;

When revealing the facts of theft, abuse or damage to property;

When natural disaster, fire or other emergencies caused by extreme conditions;

When reorganizing or liquidating an organization;

In other cases provided by law.

The order and timing of the proactive inventory are determined by the head of the organization.

To conduct an inventory, a permanent inventory commission is created in the organization. With a large amount of work for the simultaneous inventory of property and financial obligations, working inventory commissions are created. The composition of the permanent and working inventory commissions is approved by the head of the organization. The document on the composition of the commission is registered in the book of control over the execution of orders for the inventory. The inventory commission includes representatives of the organization's administration, employees of the accounting service, other specialists (engineers, economists, technicians, etc.), and sometimes representatives of the organization's internal audit service, independent audit organizations. The absence of at least one member of the commission during the inventory is the basis for the recognition of its results as invalid.

Based on the results of the inventory, inventory inventories of material assets, acts of inventory of funds, collation statements are drawn up. Filling out the inventory documents, as well as the procedure for conducting it, must be carried out strictly in accordance with the requirements of the legislation.

Questions and tasks

1. What is accounting?

2. What are the objectives of accounting in the organization?

3. What is the subject of accounting?

4. What is the object of accounting?

5. What are the regulations governing the organization of accounting in the Russian Federation.

6. What is meant by documentation?

7. What forms of accounting are currently used in accounting?

8. What is the purpose of accounting accounts?

9. What is workflow and what is its content?

10. What is the difference between synthetic and analytical ledgers?

11. What are the requirements for accounting documents?

12. What is an inventory and why is it carried out?

13. What is the meaning of the terms "debit", "credit" in accounting?

14. What accounts are G / L accounts and what is their classification?

15. What accounts are financial performance accounts?

Tests

1. What determines the subject of accounting:

a) the assets of the organization and their place in the formation of the social product;

b) business transactions;

c) assets, equity and debt capital, business processes that form accounting information on the presence and movement of accounting objects;

d) equity and debt of the organization?

2. One of the tasks of accounting is:

a) identification and mobilization of on-farm reserves to ensure financial stability;

b) ensuring professional development of the organization's employees;

c) control over the activities of higher management bodies.

3. Accounting documents are:

a) any material carrier of data on accounting objects;

b) there is no concept of "accounting document";

c) a tangible medium of data on accounting objects, which allows you to legally prove the right and fact of the transaction.

4. Accounting registers are subdivided by purpose:

a) chronological, systematic, combined;

b) synthetic, analytical;

c) chronological, analytical.

5. Inventory means:

a) reconciliation of accounts with actual funds;

b) checking the availability and condition of material values, funds;

c) checking the availability of funds in order to detect theft;

d) checking the availability and condition of material assets, funds, settlements, sources of funds and determining the correctness of the records.

6. The basis of the structure of order journals is the following attribute:

a) arbitrary;

b) debit;

c) credit;

d) mixed.

7. The memorial order form of accounting is different:

a) strict consistency in the accounting process;

b) the existence of a clear relationship between individual employees of the accounting service;

c) the presence of many primary documents.

8. When recording transactions on off-balance sheet accounts, the principle of "double entry":

a) applies;

b) not applicable;

c) applies in individual special cases.

9. Taking an inventory of property is mandatory when changing:

a) the head of the organization;

b) the chief accountant of the organization;

c) financially responsible person.

10. Property, equity and liability accounts are subdivided into:

a) for operating and resultant;

b) inventory and financial;

c) basic and regulatory.

11. Account 25 "General production costs" for its purpose refers to accounts:

a) budgetary and distribution;

b) collective and distribution;

c) costing.

12. Inventory of fixed assets can be carried out:

a) once a year;

b) once every three years;

c) once every five years.

13. To clarify the valuation amounts of individual accounting accounts, the following are intended:

a) regulatory accounts;

b) main accounts;

c) operating accounts.

14. A method that allows you to establish the relationship between economic phenomena reflected in the accounts of accounting is the accounting method, referred to as:

a) inventory;

b) calculation;

c) double entry.

Ministry of Education and Science of the Republic of Kazakhstan of the College of the Caspian State University of Technology and Engineering named after Sh. Yessenova

abstract
Topic: "Tasks and principles of the organization of financial accounting."

Completed by a student
group UA-10-02
Kurdova Daria

Aktau 2011
Content.

Introduction.
Financial accounting tasks.
Basic principles of organizing financial accounting.
Place of accounting in the enterprise management system.
Prospects for the development and improvement of financial accounting and reporting.
Conclusion.

1. Introduction.
It is impossible to imagine modern society without taking into account. Accounting and control is an integral part of the life of any person.
A market economy means free economic space. But freedom in the correct understanding of the meaning of this word is not the absence of rules, but vice versa. Freedom, including economic freedom, is the right to carry out economic activity and the right to protect the economic interests of the subjects of this activity. That is, the rights and freedoms are always accompanied by the rights and freedoms of others. Exercising their own rights and freedoms, business entities should not violate the rights and freedoms of other participants, including the state (the need to pay mandatory payments to the budget).
Thus, one of the ways to exercise economic rights and freedoms of business entities is the organization of financial accounting at enterprises.
The development of foreign economic relations, the attraction of foreign investments to the country dictate the need to provide potential partners with reliable financial information that allows them to make informed decisions when building economic relations with Kazakhstani enterprises. Therefore, it is necessary to bring financial information on Kazakhstani enterprises for potential investors to their usual form.
The purpose of this work is to consider the principles of organizing financial accounting, as well as to identify its goals and objectives, thus the following tasks can be formulated:

characterize financial accounting;
consider the main goals and objectives of financial accounting;
determine the place of financial accounting in accounting, their relationship and interdependence;
consider the basics of organizing financial accounting at the enterprise;
identify the subject and objects of financial accounting.

2. Tasks of financial accounting.
Financial accounting is intended not only for internal, but also for external users (third-party organizations, individuals, government, etc.). That is why financial accounting is strictly regulated. When maintaining it, they must use a double-entry system and follow generally accepted accounting principles. The monetary unit in financial accounting is applied at the rate that was in effect at the time of the business transaction. The main object of financial accounting is the enterprise (firm) as a whole, and not its individual structural units. Reports are prepared periodically on a regular basis. The information contained in financial accounting must be objective. Financial accounting is compulsory by all business entities.
Thus, the concept of financial accounting, in fact, is included in the concept of accounting. Financial accounting is intended for both internal and external users (shareholders, counterparties, etc.). Financial accounting is “the process of preparing accounting information that is used by internal and external users. Financial accounting is based on generally accepted international standards and principles. The rules for maintaining and the procedure for drawing up accounting (financial) statements are regulated by the state. "
Consequently, the goals and objectives of financial accounting are included in the goals and objectives of accounting.
The main purpose of accounting is to fully reflect the economic activities of the enterprise, and to ensure control over the safety of its property.
To achieve this goal, accounting solves the following tasks:

Formation of complete and reliable information about the activities of the organization and its property status, necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external - investors, creditors and other users of financial statements;
Providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Republic of Kazakhstan in the organization of business operations and their feasibility, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with the approved norms, standards and estimates;
Prevention of negative results of economic activity of the organization and identification of on-farm reserves to ensure its financial stability.

“The tasks of accounting (financial) accounting are not only internal issues (related to relations within the enterprise), but also external (related to legal relationships with other business entities and the state represented by state regulatory bodies)”. Indeed, with the help of financial accounting, an enterprise not only sees the reliable state of its own affairs, but also generates information that may be of interest to potential investors (in terms of possible investments) and the state (in terms of taxes and statistics). That is why the balance sheet must be submitted to the tax control and statistics authorities by all taxpayers.

3. Basic principles of the organization of financial accounting.
Organization of financial accounting is "the process of creating conditions and elements for building an accounting process in order to obtain reliable and timely information about the economic activities of an enterprise, both for internal and external users and to monitor the rational use of enterprise property and timely payments to budgets" ... The main elements of the organization of financial accounting are:

primary accounting and document flow;
inventory;
Accounting chart of accounts;
accounting forms;
forms of organization of accounting and computing work;
volume and content of reporting;
organization of material responsibility;
accounting policy of the enterprise.

Bodies that are granted the right to regulate accounting by federal laws, guided by the legislation of the Republic of Kazakhstan, develop and approve, within their competence, mandatory for all organizations on the territory of the Republic of Kazakhstan:

charts of accounts of accounting and instructions for their use;
provisions (standards) on accounting, establishing the principles, rules and methods of maintaining accounting of business operations by organizations, drawing up and submitting financial statements;
other regulations and guidelines on accounting issues.

Financial accounting requirements - defines the basics of building an accounting system:

prudence - accounting should provide greater readiness to account for expenses and losses than possible income and assets;
completeness - reflection in the accounting of all facts of economic activity;
the priority of content over form is a reflection of economic facts;
activities not only in accordance with the requirements of the legal form, but also in terms of economic content;
consistency - the comparability of all accounting data;
rationality - rational accounting with minimal costs for obtaining information;
timeliness - timely reflection of the facts of economic activity in accounting and reporting.

List of financial accounting rules:

accounting of property, liabilities and business transactions is carried out in the currency of the Republic of Kazakhstan - in tenge;
the basis for the reflection of data in the accounting are documents. The information of the documents is reflected in the accounting accounts using double entry;
the assessment determines the amount of the object should be accepted for accounting;
the accuracy of accounting is ensured by periodically conducted inventories of property and liabilities;
accounting should ensure the differentiation of costs for current and capital investments.

There are also the following principles of financial accounting:
1 . The principle of monetary expression - accounting operates with data in monetary terms.
2.The principle of enterprise autonomy - the accounting accounts of the enterprise are independent from the accounting accounts of its owners and employees.
3. Continuity principle - the enterprise has been working for an infinitely long time.
4. The principle of materiality - do not waste time on taking into account insignificant facts.
5. The principle of conservatism - when choosing, the accountant chooses the amount that is less optimistic.
6. The persistence principle - during one reporting period, you need to use one form and method of accounting.
7. The principle of the national currency - in accounting, the method of assessing funds in a constant currency is applied throughout the reporting period.
8. Cost principle - funds are valued at cost at the time of acquisition, not at market value.
9. Implementation principle - enterprises take into account their income at the time of shipment of goods, and not at the time of payment.
10. Compliance principle - profit - revenue of the reporting period - the costs of this period.
11. Duality principle - the principle of balance, when accounting information is considered according to the composition of funds and the sources of their formation: the totality of all funds (asset) is equal to the totality of sources (liabilities); the principle of double entry: a business transaction that changes the composition of funds and sources of formation does not violate the principle of balance.

4. Place of accounting in the enterprise management system.
In the accounting department of the enterprise - in this central link of internal production accounting and reporting, all actual costs are accumulated and distributed according to the places of their occurrence (workshops, departments), as well as to the carriers of costs (products of production).
In the accounting department of an enterprise, as a rule, there are several departments responsible for various stages of processing accounting information:

the settlement group, whose employees, on the basis of the primary accounting of labor of workers and employees, perform all calculations on wages and deductions from it, monitor the use of the wage fund and the consumption fund, keep records of settlements with workers and employees on social insurance contributions for workers and employees and contributions to the Pension Fund;
material group, whose employees keep records of the acquisition of material assets, settlements with suppliers of materials, receipt and consumption of materials in the context of places of their storage and use;
etc.................