Виды бухгалтерской отчетности

Types of accounting

Without competent accounting, you cannot do without any business. You can comprehensively assess the property and financial situation of the company with help of accounting. And the documents need to be filled regularly for specific periods.

Depending on this, the following types of accounting are distinguished:

  • Monthly;
  • Quarterly;
  • Annual.

The information in it is systematized and presented in a visual, accessible form in accordance with the established requirements.

The accounting of private companies includes:

  • Balance;
  • Statement of cash flows;
  • A report on the financial results of operations;
  • Report on capital;
  • Notes.

It is based on the data given in the accounting of the company. Small business owners face a relatively simple task, so they can easily maintain such documentation themselves. However, in larger companies, accounting services are an important part of the business.

Requirements for accounting

Accounting reporting is a full-fledged source of important data for those who want to know about the current state of affairs in the firm. They are needed by its owners and employees of departments involved in management.

On the basis of actual indicators available economic funds are analyzing, identifying minuses in the company's activities and ways of their solution. In addition, based on the available information, investors decide whether to invest a particular project.

Basic requirements for accounting:

  • Relevance and truthfulness of information;
  • Completeness of information display;
  • Correctness of incomes correlation and expenses for each period;
  • Operational accounting of operations.

It is drawn up in accordance with the normative acts of Ukraine, which are designed to legislatively regulate such matters.

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