Great Soviet Encyclopedia - accounting. Practical encyclopedia of an accountant Accounting encyclopedia author

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A unified system of data on the property and financial position of an organization and the results of its economic activities, compiled on the basis of accounting data in established forms. All legal entities, regardless of... ... Accounting Encyclopedia

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ACCOUNTING, continuous recording and analysis of data that allows obtaining quantitative economic information on the activities of business and other organizations. Decision makers inside and outside the organization use such information to evaluate the organization's performance, efficiency in the use of resources, and prospects for revenues and payments. Accounting information is needed to make countless, wide-ranging decisions. Based on such information, managers evaluate and control the current activities of enterprises, develop strategic plans, weigh production programs and compare alternative prices. When evaluating investment and lending opportunities, investors and lenders also rely on the information contained in the financial statements. Finally, accounting information is used by various regulatory authorities and other government agencies in their control over the day-to-day activities of organizations and the assessment of taxes.

HISTORY OF ACCOUNTING

The practice of accounting can be traced back to ancient times; managed to find “accounting books” dating back to 3500 BC. In Babylonia and Sumer, scribes were responsible for recording trade transactions by recording the details of transactions on clay tablets.

Although the invention of paper and the transition to a commodity-money economy greatly facilitated the recording of transactions, accounting practices in the Middle Ages underwent almost no changes. In the collection of taxes and fees and in the management of estates during the era of feudalism, various accounting methods were used. In addition, the economic records of the estate were periodically reviewed by the master or a person specially appointed by him, which led to the development of the practice of audits as a method of monitoring the activities of estate managers. The main objectives of accounting were to ensure the safety and regular reconciliation of assets. No attempt was made to measure income or calculate the efficiency of productive use of assets.

Historians consider the invention of the double entry method to be a turning point in the development of accounting. The oldest documents showing widespread use of the double entry method in accounting date back to 1340 and were compiled by the treasurers of Genoa. The method itself was described in detail in 1494 by the Italian scientist Luca Pacioli, who is often called the father of double-entry accounting.

The entire double entry system is based on a simple equation according to which the assets (economic resources) (A) of an organization are equal to the sum of its liabilities (debts) (O) and the owners' equity (K), i.e. A = O + K. The equation shows that the enterprise's resources come from two sources: from creditors and from the owners of the enterprise. If we present this equation in the form K = A - O, it will show that the owners' share in the capital of the enterprise is equal to the assets of the enterprise minus the claims on these assets. Therefore, it is customary to say that the owner has a “residual interest” in the assets of the enterprise.

The double-entry accounting method assumes that in order to maintain balance, changes in any one item must be offset by an equal change in another item (or an equal and opposite change in the same item). This method has two advantages. Firstly, it makes it possible to check the accuracy of the accounting, since after each accounting entry the balance between assets and liabilities must be maintained. Secondly, and this is more important, separate recording of income and expenses as temporary elements that change the equity capital of the owners of the enterprise during a certain period allows us to establish the amount of profit or loss for a given period. Thus, the role of accounting is no longer limited to ensuring the safety and reconciliation of assets entrusted to the agent. Accounting has become a means of determining the efficiency of economic activity.

ACCOUNTING AND BOOKS MAINTENANCE

There is a significant difference between accounting and bookkeeping. Bookkeeping generally refers to the actual process of recording business transactions, either manually or using computer systems. Accounting is a much more complex function, the implementation of which requires both thorough special training and the ability to make professional assessments. Accounting covers all aspects of information provision, from the development of a data collection system to the analysis and interpretation of the results obtained.

TYPES OF ACCOUNTING

Accounting can be divided into several types, each of which requires special knowledge and is regulated by special rules, and the people involved in it are united in special professional associations. These varieties are: 1) financial accounting, 2) management accounting, 3) tax accounting and 4) auditing. Of these, financial accounting is of greatest importance, since all other types of accounting activities are based on the principles and concepts used in financial accounting.

Financial Accounting

designed to provide information to interested parties external to the enterprise. Those who use financial accounting data include actual and potential investors, creditors, government agencies, employees and competitors. Because the information obtained through financial accounting is intended for people who do not have access to detailed information about the resources and operations of an enterprise, the practice of financial accounting has some fundamental principles and rules that guarantee objectivity, verifiability and impartiality.

Accounting results are communicated to users in the form of a basic financial report, which is usually part of the enterprise's annual report to shareholders and is often supplemented by a report from the company's president, a management analysis of the enterprise's activities and prospects, and a financial audit report.

A financial statement usually includes: 1) a balance sheet, 2) a profit and loss account, 3) a cash flow account. Each element differently reflects the functioning and financial condition of the organization. Studying them together and taking into account the notes that usually accompany the reports and complement the information presented in them, allows you to extract information that helps interested parties evaluate the financial position and performance of the enterprise. To facilitate comparisons, data for the previous year should be presented in reports along with current year information. Public companies are required to present profit and loss accounts and cash flow accounts for the current and two preceding years and a balance sheet for the current and preceding years.

The balance sheet contains information about the volume and structure of the company's assets, liabilities and capital at a certain point in time. As a rule, assets are ordered by the degree of their liquidity and are divided into two categories - current (current) and fixed assets. Current assets include those resources that must be converted into cash or fully consumed within the next accounting period. Liabilities (obligations) are usually grouped according to the timing of their payment and are also divided into two categories - current and long-term. It is expected that current liabilities will be paid before the end of the upcoming reporting period.

The capital structure depends on the type of business organization. Sole proprietorships and partnerships record the owners' capital on the balance sheet. The equity capital of corporations usually consists of two main components: invested, or paid-in, share capital - the amount received from the sale of shares; and retained earnings, i.e. the total accumulated profit received by the enterprise over the entire period of its existence, minus the amount of dividends distributed to shareholders.

The profit and loss account summarizes the results of the main business activities of an organization for a certain period of time. It provides data on income, expenses, profits and losses, on the basis of which net profit (or loss) for the reporting period is calculated. Income includes an increase in the value of assets or a decrease in the value of liabilities as a result of the supply or production of goods, the provision of services or other actions that are part of the main economic activities of the organization. Expenses respectively mean a decrease in the value of assets or an increase in the value of liabilities as a result of this activity. Profits and losses are changes in the value of assets and liabilities caused by transactions and events outside the scope of the organization's primary business activities. The information presented in the profit and loss account is intended not only to evaluate the past performance of the enterprise, but also to predict its future results.

The cash flow account is intended to serve two purposes. The main task is to explain the reasons for the increase or decrease in the amount of funds of the enterprise over a certain period of time. To solve this problem, the main sources of funds and items of their expenditure are indicated, indicating the corresponding amounts for the reporting period. Specific receipts and payments are classified into different categories depending on whether they are related to the main business, investing or financing activities, and through this the account serves its second purpose - it provides an opportunity to judge the impact of each of the activities on the cash flow of the enterprise . Accordingly, the account allows you to assess the liquidity and solvency of the enterprise, as well as its ability to cover unexpected expenses and take advantage of unexpected opportunities.

Accounting Standards.

The set of rules that govern the accounting of business transactions and the preparation of financial statements is called “generally accepted accounting principles” (GAAP – Generally Accepted Accounting Principles) in the United States. These principles determine when and how income, expenses, assets and liabilities should be accounted for and how they should be measured or valued. In addition, they establish the form and content of notes (explanations) to the main financial statements. These principles include both the formal provisions and standards established by the authorities that have the power to impose financial reporting requirements, as well as certain accounting rules that have become generally accepted over time.

Various private and public organizations take part in the development and implementation of accounting standards in the United States. The Securities and Exchange Commission (SEC), an independent federal agency created in 1934, oversees companies whose securities are listed on stock exchanges. Companies subject to the jurisdiction of the Securities and Exchange Commission are required to file registrations for new issues of securities and periodically file certain reports, including quarterly and annual audited financial statements. Although the Securities and Exchange Commission has the power to set accounting and reporting rules for companies listed on the country's official exchanges, it has traditionally delegated this responsibility to the private sector. In the mid-1990s, the Financial Accounting Standards Board (FASB), a non-profit, independent organization, assumed responsibility for developing new rules. The council, to which experienced accountants from industry and specialists from academic institutions are elected for a five-year term, is greatly assisted by expert panels on specific issues.

Management Accounting.

The purpose of such accounting is to obtain the information necessary for managers in the process of planning, assessing the activities of the enterprise and controlling it. Managers' requirements for information differ significantly from those of external users. Managers need much more detailed and up-to-date information than what is contained in financial statements - information necessary to make certain management decisions. There are no generally accepted principles and rules of management accounting. The content and quantity of information provided directly depends only on the cost of obtaining it and the benefits (in the sense of improving the decision-making process) that it brings. The most common uses of management accounting data are in setting prices for goods and services, selecting production strategies, evaluating alternative investments in fixed assets such as plant and equipment, and evaluating the performance of individual product lines and divisions and accepting relevant decisions, for example, to discontinue production of goods in one of the lines or to close a division.

Tax accounting.

Tax accountants assist individuals and corporations in completing a variety of tax forms and returns for federal and local tax authorities. In addition, tax accountants often advise clients on methods to legally reduce taxes. Although tax accounting is generally based on information that is collected for financial and management accounting purposes, tax requirements often require the use of specific calculations and information. In the United States, tax accountants are required to have detailed knowledge of the U.S. Internal Revenue Code as well as state tax laws.

Accounting in government and non-profit (non-profit) organizations.

Although the activities of such organizations are not aimed at making a profit, financial reporting is no less important for them than for private entrepreneurs. However, the specific characteristics, goals and objectives of state and non-profit organizations determine a number of significant differences in their financial reporting systems. First of all, decisions made here are assessed in the light of certain social or political objectives and constraints. As a result, the financial reporting of government and non-profit organizations concentrates on the receipt and expenditure of funds and on the compliance of the organization's activities with the requirements and restrictions established by law.

In the United States, the organization empowered to set financial reporting standards for state and local governments is the Government Accounting Standards Board (GASB); Standards for other not-for-profit organizations are set by its counterpart, the Financial Accounting Standards Board.

Audit.

This is what is called checking an organization’s reporting. Audit can be divided into independent and internal. The purpose of an independent audit is to confirm the reliability of the financial statements presented by the organization and their compliance with generally accepted accounting principles. After assessing the quality of the information system for obtaining reporting data and selectively checking individual amounts and information, the independent auditor expresses his professional opinion on the financial statements presented. In the USA, the procedure for auditing financial statements (Generally Accepted Auditing Standards) was developed by the American Institute of Certified Public Accountants (AICPA).

Some companies or organizations employ internal auditors. Their responsibilities include ensuring that the organization's data collection and asset protection practices comply with government regulations. In the course of their work, the internal auditor uses many of the techniques of independent auditors, and independent auditors often rely on work done by internal auditors.

Organization of personnel service

How to draw up the Regulations on the HR Department

HR document flow

HR document system

Archive of personnel documents

How to hire an employee

How to find the right employee

How to register an employee for work

Employee accounting

Protection of personal data of employees

trade secret

How to register personal affairs

How to create a staffing schedule

Average number of employees

Summary of workforce composition

Statement of personnel movement

Time tracking

Work time

Working hours

Working time control

Employee length of service

Non-working hours

Basic annual paid leave and other types of leave

Additional paid leave

Study leave

Maternity leave

Holiday to care for the child

Vacation at your own expense

Sick time

Salary

Personnel issues in the field of remuneration

Wage

How to prepare documents for wages

Salary features

Transfers and business trips

Translations

Business trips

Dismissal and retirement

Dismissal at the initiative of the employer

Dismissal at the initiative of the employee

Dismissal by mutual consent

Dismissal for other reasons

Dismissal due to termination of a fixed-term employment contract

The contract was concluded in violation of the law

Features of dismissal of individual employees

Note-calculation

Retirement

Mistakes when dismissing employees at the initiative of the organization

Documents on labor discipline

Labor discipline

Labor discipline control

Labor regulations

Regulations on the structural unit

Job Descriptions

Disciplinary action

Suspension from work and prohibition from work

Occupational Safety and Health

Occupational safety requirements

Place of personnel service in the field of labor protection

Occupational Safety and Health Service

Occupational safety briefing

Labor safety rules

Accident at work

Medical examinations of employees

How to organize a special assessment of working conditions

Conflicts with employees

Conflicts when filing disciplinary sanctions

Conflicts during suspension from work

Conflicts related to financial liability

Conflicts due to changes in working conditions

Conflicts over wages

Conflicts regarding sick pay

Conflicts regarding compensation for travel expenses

Checking the work of the personnel officer

Labour Inspectorate

Off-budget funds

Prosecutor's office

The Federal Migration Service

Accounting indicators with plan indicators, completeness, accuracy and reliability, timeliness, clarity and efficiency. Socialist B. u. serves as a means of monitoring the implementation of plans, monitoring the safety of socialist property, promoting the introduction and strengthening of economic accounting, identifying and using internal resources. In the USSR, unified basic provisions for accounting and reporting have been developed and applied, a unified chart of accounts has been created, a unified system of national economic accounting has been introduced and is successfully operating, providing reliable, objective information necessary both for the management of individual industrial enterprises and the national economy as a whole. Subject B. u. - funds, their and economic activities of enterprises, organizations and institutions, sectors of the national economy, aimed at fulfilling plans. Method B. at. - a set of methods used to obtain indicators necessary for managing socialist enterprises: balance sheet; documentation and inventory; evaluation and costing; accounts and double entry; reporting All named elements of the B. at. are not used in isolation, but as parts of a single whole. Documentation is the basis for building a financial accounting system, a method for reflecting financial accounting objects in documents. For each individual business transaction or their homogeneous group, a document is drawn up - an information carrier, an official, pre-established form, intended for the written registration of business and other transactions and acts. Unified management B. at. predetermines the creation of unified (unified) forms of documents. Along with unification, standardization of documents by size is carried out. Documents are used for preliminary and subsequent control over the safety of socialist property, the legality and expediency of business operations; to increase the responsibility of managers for the legality and appropriateness of operations; to prevent violations and identify abuses; to analyze economic activities; for legal evidence of completed transactions. Document flow schemes provide for each document the path of its movement and processing time in departments of an enterprise, organization or institution. With the development of automation B. at. Other storage media are also used. Not all phenomena can be reflected in documents, and inaccuracies, errors and abuses in accounting records are also possible. Therefore, the documentation is supplemented with an inventory (counting in kind economic assets and the sources of their formation). A complete inventory covers all funds and sources. Partial inventory affects one type of household assets or their sources. Documentation and inventory are used to obtain primary data about used assets. Documented business transactions and inventory results are reflected in the accounts. Accounts are special two-sided tables designed for grouping and current accounting of economic assets, their sources and economic processes, to identify indicators necessary for the management of an industrial enterprise. The left side of the table is debit, the right is credit. All accounts are divided into main, regulatory, operational and off-balance sheet. Basic accounts are designed to record and control the condition and movement of economic assets and the sources of their formation. They are divided into active and passive. On active accounts, household assets are taken into account: by debit - receipt (increase), by credit - their disposal (decrease). Active accounts have a debit balance, showing the balance of a certain type of business assets. In passive accounts, the sources of their formation are taken into account. The credit of passive accounts reflects the increase, and the debit - the decrease of these sources. Passive accounts have a credit balance. Regulatory accounts serve to adjust the value or assessment of economic assets and the sources of their formation, recorded in the main accounts, for a comprehensive description of financial assets. Operating accounts are used to record and control business processes and identify their results. Off-balance sheet accounts are intended for accounting using a simple accounting system for economic assets that are in temporary use of the enterprise. There are synthetic and analytical accounts. On synthetic accounts B. at. is conducted in a generalized manner for economically homogeneous groups. Analytical accounts are designed to detail the content of synthetic accounts for individual types of funds, sources and processes. Each economically homogeneous group of analytical accounts is united by a certain synthetic account. Current B. at. on synthetic accounts it is called a synthetic financial account, on analytical accounts it is called an analytical financial account. Each business transaction is reflected in the debit of one account and the credit of another in the same amount. This method of recording transactions is called the double entry method. When business transactions are reflected on accounts, a relationship arises between them - one debit account is linked to another credit account. Such a connection between accounts is called correspondence of accounts, and accounts are called correspondent accounts. Economic resources, their sources and economic processes are heterogeneous. To obtain summary, generalizing data, their assessment in monetary terms is used. The predominant method for valuing household assets is their actual cost. Along with the actual cost, planned cost and wholesale prices are used to evaluate working capital. In this case, to obtain data on the actual cost, the difference between the accepted estimate and the actual cost is taken into account separately. Boo. fixed assets are maintained at their original or replacement cost. Managing an enterprise (organization) on the basis of economic accounting involves identifying the total amount of the enterprise's costs for production in order to control their size and identify the profitability of industrial production. This is done using costing. Valuation and calculation are used to express financial objects. in general monetary terms. Checking the implementation of the plan for the past period requires summing up the results of the work of an industrial enterprise according to the main indicators (product sales volume, product output, its cost, profitability, etc.) using financial statements, one of the main forms of which is the balance sheet. Methodological guide B. at. carried out by the Ministry of Finance of the USSR, which, in agreement with the Central Statistical Office of the USSR, approves standard charts of accounts and standard forms of financial statements. and reporting and instructions for their use. The main regulatory documents regulating the organization and methodology of accounting are: Resolution of the Council of Ministers of the USSR “On measures to eliminate serious shortcomings in the organization of accounting and strengthen its role in exercising control in the national economy” (November 1964); “Regulations on documents and records in the accounting of enterprises and business organizations” (October 1961); “Regulations on chief (senior) accountants of state, cooperative (except for collective farms) and public enterprises, organizations and institutions” (November 1964); “Regulations on accounting reports and balance sheets of state, cooperative (except for collective farms) and public enterprises and organizations” (July 1967), etc. The most important directive document on B. at. production are “Basic provisions for planning, accounting and calculating production costs at industrial enterprises” (1970). Accounting system B.u. established by a unified chart of accounts of the financial system, approved by the Ministry of Finance of the USSR in agreement with the Central Statistical Office of the USSR. The chart of accounts indicates the name and numbers of synthetic accounts of the first order, the name of subaccounts, as well as the types of activities in which these accounts are used. All accounts are grouped into economically homogeneous groups. The instructions for the chart of accounts provide a detailed description of the accounts and a typical scheme for their correspondence. Boo. is maintained in the accounting department of the enterprise, which is, as a rule, an independent structural unit. The accounting department is headed by the chief (senior) accountant, administratively subordinate to the head of the enterprise, and in matters of maintaining bookkeeping. and reporting - to the chief accountant of a higher organization. Orders of the chief (senior) accountant on accounting issues. mandatory for all employees of the enterprise. There are various forms of B. at. (journal-order, memorial-order, punched card, etc.). The use of one form or another of B. at. depends on the level of mechanization and centralization of financial management, the size of the enterprise, etc. The main ways to further improve B. at. are its mechanization and automation, centralization, improvement of methodological foundations, simplification and reduction in cost. Boo. in various sectors of the national economy (construction, trade, agriculture, etc.) has its own characteristics, determined by the nature of the economic activities of enterprises and organizations and their belonging to one of the forms of socialist property (state or cooperative-collective farm). Lit.: Makarov Z. G., Accounting Theory, M., 1966; Bezrukikh. S., Organization of accounting at an enterprise, M., 1966; Margulis. Sh., Accounting in sectors of the national economy, M., 1966; Mukhin A.F., Accounting in US industry, M., 1965. A. Karbyshev. II “Accounting”, monthly magazine of the USSR Ministry of Finance. Published in Moscow since 1937 (with a break in 1941-45). Covers issues of theory and practice of accounting in various sectors of the national economy of the USSR and budgetary institutions, audit and financial control, analysis, reporting. Materials are published about the progressive experience of organizing accounting, its centralization and mechanization, instructional materials are published, consultations are given, the state of accounting in foreign socialist countries is covered, etc. Circulation (1970) 125 thousand copies.