Основы бухгалтерского учета

Accounting Basics

Accounting is a documentation that reflects all the facts of the company's activities. It must be taken into account:

  • Available property;
  • Enterprise costs;
  • financial resources;
  • Short-term and long-term debts;
  • stocks;
  • stocks;

Records in documents must reflect the actual state of affairs in the firm. This is a top priority in the provision of accounting services.

Accounting in accordance with established norms is conducted by all companies, regardless of the type and form of ownership. At the same time, the following requirements are imposed on the documentation:

  • Control over the availability of property and all resources;
  • Accessible and understandable information registration on economic processes;
  • Objectivity in the reflection of information and accuracy in the calculations.

Competent management of accounting is one of the main components of a successful business. It allows you to make balanced organizational decisions and have the most accurate representation of the company's current activities.

Accounting important components

Pivotal role for the competent accounting registration is accounting measurement. These indicators are of three types:

  • Natural (kg, pcs, m, etc.) - are needed when accounting for available stocks, products, goods, raw materials, etc. ;
  • Cash (currency) - allows you to calculate the costs, profits and property rights of the company;
  • Labor (hours, days, months, etc.) - are necessary to calculate wages, labor productivity and other important indicators.

The main objects of accounting are assets (what the organization owns) and liabilities (sources of available funds). All information about them is reflected in the required documents - accounting registers (journals, sheets, files, accounting books, tables).