During the Great Patriotic War, he was evacuated with his family in the Chelyabinsk region, then in the city of Leninabad (now Khujand) of the Tajik SSR. Yuri Babaev survived the cold and hungry years as a schoolboy. Life difficulties did not prevent him from doing well at school - he studied well and mastered the program of the 8th and 9th grades in one year.
In 1946, Yu.N. Babaev graduated from high school in Moscow and entered the physics department of Moscow State University. M.V. Lomonosov, who graduated in 1950 with honors.
At the beginning of 1951, as one of the best graduates, Yu.N. Babaev was sent to work on nuclear weapons of the USSR at KB-11 in the city of Arzamas-16 (RFNC-VNIIEF, Sarov, Nizhny Novgorod region). He was assigned to the laboratory by a senior laboratory assistant and took part in the creation of the first Soviet hydrogen bomb. Being a talented physicist, Yu.N. Babaev very quickly went through the career path from a senior laboratory assistant to a deputy head of a department, becoming a leading specialist in the creation of atomic and thermonuclear charges.
For his participation in the development of the RDS-3 hydrogen bomb in 1953, Yuri Nikolaevich became a laureate of the Stalin Prize.
In 1955, together with Yu.N. Babaev formed a new direction in the creation of thermonuclear charges with radically improved characteristics. The experimental development of the first charge of a new type was completed in 1958. This work was preceded by extensive theoretical research on the physical foundation and mathematical calculation of physical processes, which were still largely unclear. For these developments in 1959 Yu.N. Babaev became a laureate of the Lenin Prize.
In 1961-1962. under the leadership of Yu.N. Babaev, new, more advanced charges were developed, most of which are in service with the Russian Army at the beginning of the XXI century. Yu.N. Babaev became one of the main creators of the world's largest exploded bomb (Tsar Bomba) with a capacity of 50 megatons, tested at the Novaya Zemlya test site on October 30, 1961. Moreover, in the course of its development, data were obtained that made it possible to create bombs of 100 megatons and above without fundamental design changes.
For outstanding services in the development of a number of thermonuclear charges with high specific characteristics, by the Decree of the Presidium of the Supreme Soviet of the USSR of March 7, 1962, Yuri Nikolaevich Babaev was awarded the title of Hero of Socialist Labor with the Order of Lenin and the Hammer and Sickle gold medal. In the same year he was awarded the degree of Doctor of Technical Sciences.
In 1964 he was appointed head of the department, deputy head of the VNIIEF sector. During these years, under the leadership of Yu.N. Babaev, new nuclear and thermonuclear charges for various purposes were developed to equip most of the branches of the Armed Forces of the USSR. He repeatedly participated in the tests of thermonuclear charges at the Ministry of Defense test sites as a specialist and as a leader. His contribution to the development of nuclear warheads is invaluable.
In addition to warheads, he was engaged in the development of thermonuclear charges for national economic purposes - he created charges with minimal fragmentation radioactivity to create reservoirs, extinguish gas torches, intensify gas and oil fields, etc. Some of them have been successfully applied for their intended purpose.
November 26, 1968 Yu.N. Babaev was elected a Corresponding Member of the USSR Academy of Sciences to the Department of Nuclear Physics, specializing in experimental nuclear physics.
Along with the creation of practical models of weapons, Yu.N. Babaev did a lot of theoretical work on the use of nuclear explosions for the production of fissile materials.
Further efforts of Yu.N. Babayev focused on the radical improvement of thermonuclear charges, for which he developed the theory of the "double approach". He made a colossal contribution to the development of theoretical two-dimensional programs, which contributed to the creation of a mathematical apparatus. His activity was a powerful stimulus for the development of calculations of the most complex mathematical problems and physical processes. Such thermonuclear charges were simpler in design and manufacturing technology. The tests of the new charges showed them to be somewhat unstable and the need for revision, but Yuri Nikolaevich did not have time to do this.
He worked a lot in related fields. He was engaged in laser topics: pumping lasers from a nuclear explosion. He was also interested in biology, the effect of radiation on humans and the environment. He also had proposals for the launching of military vehicles into space.
Yu.N. Babayev paid tribute to the education of the young generation of scientists - under his scientific leadership, a whole galaxy of candidates and doctors of sciences was raised. As the chairman of the section of the scientific council KB-11 Yu.N. Babaev was directly responsible for the training and advanced training of scientific personnel in his thematic area.
For his scientific research Yu.N. Babaev was awarded two Orders of Lenin (1956, 1962), the Order of the Red Banner of Labor (1975), and the medal For Labor Valor.
In 2000, Yuri Nikolaevich was posthumously awarded the State Prize of the Russian Federation.
Year of issue : 2005
Genre : Accounting
Publisher:"UNITY-DANA"
Format: PDF
Quality : Scanned pages
Number of pages: 527
Description : The authors of the textbook "Accounting" not only supplemented and revised the material of individual chapters of the textbook, but also significantly changed its structure based on the requirements of state educational standards of higher professional education in the discipline "Accounting" for economic specialties. To make learning the course easier accounting the individual chapters are grouped into three sections. Section I sets out theoretical basis accounting, section II describes the basics of its organization in business entities, and section III - discloses the accounting methodology.
In addition, the list of basic terms and definitions used in accounting was excluded from the second edition in connection with the release of an independent reference publication “Accounting terms and definitions”, compiled by A. S. Bakaev.
Chapter 1. The emergence of accounting
Chapter 2. The essence and content of accounting in modern economic conditions
2.1. Concepts and types of business accounting
2.2. Purposes and objectives of accounting
2.3. Accounting functions
2.4. Financial and management accounting
2.5. Accounting services for organizations
Chapter 3. Accounting subject and method
3.1. Accounting subject and objects
3.2. Accounting Methods
3.3. Household tools: composition and placement
3.4. Household funds: sources of formation
3.5. Business transactions
Chapter 4. Accounting generalization, system of accounts and double entry
4.1. The concept, structure and content of the balance sheet
4 2. Changes in the balance sheet under the influence of business transactions
4.3. Accounting accounts, their structure and purpose
4.4. record of transactions on accounts, its essence value
4.5. Synthetic and analytical accounts
4.6. Drawing up the balance sheet. Current assets
4.7. Classification of accounting accounts
4.8. Ways to fix errors
Fundamentals of the organization of accounting
Chapter 5. Basic principles and rules for organizing accounting
5.1. Basic accounting principles
5.2. Basic rules for organizing accounting
5.3. Accounting policies in accounting
5.4. Accounting service: functions, rights and obligations
Chapter 6. The system of legislative and regulatory regulation of accounting in the Russian Federation
6.1. Accounting Regulations
6.2. National and international financial reporting standards
6.3. The concept of reforming the national accounting system
6.4. Accounting information users
Accounting of the organization's activities
Chapter 7. Education and appointment authorized capital
7.1. The concept and principles of the formation of the authorized capital
7.2. Accounting for operations on the formation of authorized capital
7.3. Features of the formation and accounting of the authorized capital of a joint-stock company
7.4. Features of the formation and accounting of the authorized capital of a limited liability company
7.5. Features of the formation and accounting of the authorized (share) capital of business partnerships and the share fund of cooperatives
7.6. Features of the formation and accounting of the statutory fund of state and municipal enterprises
Chapter 8. Long-term investment accounting
8.1. Long-term investments: concept, classification and main tasks of accounting
8.2. Sources of financing for long-term investments
8.3. Accounting for long-term investments in the form of capital investments
8.4. Disclosure of information on long-term investments in accounting statements
Chapter 9. Fixed asset accounting
9.1. The concept, classification, assessment and objectives of accounting for fixed assets
9.2. Accounting for the receipt of fixed assets
9.3. Accounting for depreciation of fixed assets
9.4. Cost accounting for the restoration of fixed assets
9.5. Accounting for disposal of property, plant and equipment
9.6. Lease accounting for fixed assets
9.7. Disclosure of information about fixed assets in financial statements
Chapter 10. Accounting for intangible assets
10.1. Concept and classification of intangible assets
10.2. The procedure for assessing intangible assets
10.3. Accounting for the receipt of intangible assets
10.4. Accounting for amortization of intangible assets
10.5. Accounting for disposal of intangible assets
10.6. Inventory of intangible assets
10.7. Disclosure of information about intangible assets in financial statements
Chapter 11. Accounting for financial investments
11.1. Concept and types of financial investments
11.2. Assessment of financial investments
11.3. Accounting for transactions with financial investments
11.4. Disposal of financial investments
11.5. Impairment of financial investments. Impairment allowance
11.6. Disclosure of information in financial statements
Chapter 12. Accounting for labor and settlements with personnel
12.1. Legal framework for the organization and remuneration of labor in the Russian Federation
12.2. Primary documents for accounting for the number of employees, hours worked and production
12.3. Types, forms and systems of remuneration
12.4. The procedure for calculating funds for wages
12.5. Synthetic and analytical accounting. Payroll
12.6. Accounting for deductions from employees' wages
Chapter 13. Accounting for inventories
13.1. Concept, classification, assessment and main tasks of accounting for inventories
13.2. Documenting the receipt and expenditure of material assets
13.3. Accounting for materials in the warehouse and in the accounting department
13.4. Synthetic material accounting
13.5. Accounting for the provision for depreciation of tangible assets
13.6. Inventory of inventories
13.7. Disclosure of information about inventories in financial statements
Chapter 14. Accounting for the organization's expenses
14.1. Organizational expenses: their concept and grouping
14.2. Existing cost accounting system for ordinary activities
14.3. Accounting for expenses for ordinary activities by economic elements
14.4. Accounting for other expenses of the organization
14.5. Disclosure of information about expenses in financial statements
Chapter 15. Accounting for finished products, goods and their sale
15.1. Finished products, their types, valuation and synthetic accounting
15.2. Documentary registration of the movement of finished products
15.3. Accounting for product shipment
15.4. Accounting for expenses related to the sale of products, goods, works, services
15.5. Product sales accounting
15.6. Accounting for goods
15.7. Inventory of finished products and goods
15.8. Disclosure of information about finished goods, goods and costs of sale in financial statements
Chapter 16. Accounting Money
16.1. Basic concepts and tasks of accounting for funds
16.2. Accounting for cash transactions
16.3. Accounting for transactions on current and other bank accounts
16.4. Accounting for transactions in foreign currency
16.5. Disclosure of information on cash flows in financial statements
Chapter 17. Accounting for current settlements
17.1. Principles of accounting for receivables and payables. Payment forms
17.2. Accounting for settlements with suppliers and contractors, buyers and customers
17.3. Accounting for settlements with accountable persons and employees for other operations
17.4. Accounting for settlements with the budget and for off-budget payments
17.5. Accounting for settlements on bank loans and borrowed funds
17.6. Disclosure of information on the status of settlements in the financial statements
Chapter 18. Capital and reserves accounting
18.1. The concept and composition of the capital of the organization
18.2. Accounting for an increase in the authorized capital
18.3. Accounting for a decrease in the authorized capital Accounting for a reserve capital
18.5. Additional capital accounting
18.6. Disclosure of information on equity and reserves in the financial statements
Chapter 19. Accounting financial results
19.1. The structure and procedure for the formation of financial results
19.2. Accounting for financial results from ordinary activities, other income and expenses and extraordinary income and expenses
19.3. Accounting for retained earnings
19.4. Disclosure of information about income in financial statements
Chapter 20. Features of accounting in bankruptcy procedures
20.1. The concept of bankruptcy of legal entities
20.2. Regulatory regulation of accounting of transactions related to bankruptcy procedures
20.3. Features of accounting during pre-trial resolution
20.4. Features of accounting of business transactions of the debtor in the observation procedure
20.5. Features of accounting of business transactions of the debtor in the procedure for financial recovery
20.6. Features of accounting of business transactions of the debtor in the procedure of external management
20.7. Features of accounting and reporting in bankruptcy proceedings
20.8. Features of accounting of business transactions when concluding an amicable agreement
Chapter 21. Organization's accounting statements
21.1. The concept of financial statements, its composition and content
21.2. General requirements for the preparation of financial statements
21.3. The procedure for the formation of financial statements
21.4. Types of financial statements. Balance requirements
21.5. Balance sheet assets and liabilities and their economic interpretation
21.6. The content of the balance sheet and the rules for evaluating its items
21.7. Contents of the Profit and Loss Statement (Form No. 2)
21.8. Content of the explanatory note
21.9. Types and content of other forms of financial statements
Chapter 22. The main directions of the analysis of financial statements
22.1. Block diagram of the methodology for the analysis of financial statements
22.2. Analysis of the financial condition of the organization
22.3. Analysis of financial results and business activity of the organization
22.4. Organizational resource analysis
22.5. Complex methods of analysis of the organization
Appendix:Chart of accounts for accounting of financial and economic activities of organizations
Accounting. Ed. Babaeva Yu.A.
M .: 2005 .-- 392 p.
The textbook sets out the basics of accounting theory, rules for organizing and maintaining accounting of property, sources of its financing, income, expenses and financial results.
The textbook is illustrated with tables, figures, diagrams of accounting entries on the accounts of accounting. Each chapter contains control questions, tests, options for correct answers.
For students of higher educational institutions of the following specialties: 060200 - "Economics and Sociology of Labor", 060400 - "Finance and Credit", 061100 - "Management", 061500 - "Marketing"; graduate students, applicants, specialists in management and financial and economic services.
Format: djvu
The size: 3.5 Mb
Download: yandex.disk
TABLE OF CONTENTS
Introduction 7
Chapter 1. Essence, content and organization of accounting ... 8
1.1. Purpose and types of business accounting 8
1.2. Accounting content 11
1.3. Basic principles, assumptions and requirements in accounting 16
1.4. Accounting Regulatory Framework and the Organization's Accounting Policy 19
1.5. International Financial Reporting Standards 27
Test questions 31
Programmed Control Tests 32
Chapter 2. Subject and method of accounting 35
2.1. general characteristics subject and method of accounting 35
2.2. Property of the organization by composition and location 36
2.3. Sources of property formation 38
2.4. Characteristics of business transactions and their results. ... 40
Test questions 42
Programmed Control Tests 43
Chapter 3. Balance sheet 46
3.1. The concept and construction of the balance sheet 46
3.2. Balance sheet content and structure 48
3.3. Typical balance sheet changes influenced by business transactions 52
Test questions 60
Programmed Control Tests 61
Chapter. 4. System of accounts and double entry 64
4.1. The concept, structure and procedure for recording business transactions on accounting accounts 64
4.2. Double entry of business transactions on accounts 68
4.3. Synthetic and analytical accounts. The relationship between accounts and balance 70
4.4. Turnover statements for synthetic and analytical accounts 72
4.5. Practical work on accounting and double entry 75
Test questions 83
Programmed Control Tests 84
Chapter 5. Accounting for funds 88
5.1. Accounting for cash and cash documents at the cash desk ... 88
5.2. Accounting for transactions on settlement accounts 93
5.3. Accounting for transactions in special accounts 98
5.4. Accounting for transfers in transit 100
Test questions 101
Tests for programmed control 102
Chapter 6. Accounting for settlements 105
6.1. The concept and forms of settlements with debtors and creditors. ... 105
6.2. Accounting for settlements with suppliers and contractors 109
6.3. Accounting for settlements with buyers and customers 115
6.4. Accounting for settlements with founders 117
6.5. Accounting for intercompany settlements 119
6.6. Accounting for calculations of taxes and fees 120
Security questions 128
Tests for programmed control 130
Chapter 7. Accounting for long-term investments and financial investments ... 136
7.1. Long-term investments and sources of their financing 136
7.2. Accounting for construction and installation work ... 140
7.3. Accounting for expenses on research, development and technological work and the acquisition of certain objects of non-current assets 146
7.4. Financial investments and their accounting 149
Test questions 165
Tests for programmed control 166
Chapter 8. Accounting for fixed assets 169
8.1. Concept, classification, purposes and primary documentation of fixed assets accounting 169
8.2. Valuation, revaluation and change in the value of property, plant and equipment 174
8.3. Synthetic and analytical accounting of the receipt of fixed assets 178
8.4. Methods of accrual and accounting for depreciation of fixed assets 181
8.5. Accounting for the costs of maintaining and restoring fixed assets 187
8.6. Accounting for disposal of property, plant and equipment 190
8.7. Lease accounting for fixed assets 193
Test questions 198
Tests for programmed control 199
Chapter 9. Accounting for intangible assets 203
9.1. Concept, composition and characteristics of intangible assets 203
9.2. Valuation of intangible assets 207
9.3. Accounting for the presence and movement of intangible assets 209
9.4. Accounting for amortization of intangible assets 216
Security questions 220
Tests for programmed control 220
Chapter 10. Accounting for payroll payments 223
10.1. Systems, forms and types of remuneration 223
10.2. Payroll 226
10.3. Deductions from wages 233
10.4. Analytical and synthetic accounting of payroll settlements 237
Test questions 243
Tests for programmed control 243
Chapter 11. Accounting for materials 246
11.1. Concept, classification and primary documents of materials accounting 246
11.2. Assessment and accounting of materials during their procurement and purchase 249
11.3. Valuation and accounting of materials on disposal 255
11.4. Features of accounting for materials using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets" 259
11.5. Analytical accounting of materials in warehouses and in accounting 261
11.6. Accounting for materials on off-balance sheet accounts 262
11.7. Inventory of materials and accounting of its results 263
Test questions 264
Tests for programmed control 265
Chapter 12. Accounting for production costs 268
12.1. The concept and classification of production costs 268
12.2. Direct Cost Accounting 271
12.3. Accounting for maintenance and management costs 272
12.4. Accounting for deferred expenses and reserves for future expenses 275
12.5. Consolidated accounting of production costs. Work in progress accounting 276
Test questions 278
Tests for programmed control 278
Chapter 13. Accounting for finished products and their sales 280
13.1. Finished goods and their evaluation 280
13.2. Accounting for the release of finished goods 281
13.3. Accounting for shipment (release) of products to buyers 284
13.4. Accounting for costs of sale 287
13.5. Accounting for the sale of products 288
Security questions 292
Tests for programmed control 292
Chapter 14. Accounting for financial results 295
14.1. The concept and composition of financial results 295
14.2. Generalization of information on other income and expenses of the reporting period 296
14.3. Accounting for income tax calculations 300
Security questions 304
Tests for programmed control 305
Chapter 15. Accounting for operations in foreign currency 307
15.1. Basic principles of foreign currency transactions in the Russian Federation 307
15.2. Accounting for operations on foreign currency accounts 309
15.3. Accounting for cash transactions in foreign currency 311
15.4. Exchange rate and amount differences and the procedure for their reflection in accounting 313
15.5. Accounting for foreign trade transactions 317
Test questions 326
Programmed Control Tests 327
Chapter 16. Accounting for capital, reserves and loans 330
16.1. Accounting for authorized capital 330
16.2. Additional capital accounting 333
16.3. Capital reserve accounting 335
16.4. Accounting for retained earnings (uncovered loss). ... 335
16.5. Accounting for reserves 336
16.6. Accounting for loans and borrowings 340
Security questions 343
Programmed Control Tests 344
Chapter. 17. Financial statements of the organization 349
17.1. The concept, requirements for the preparation, composition, procedure and terms of submission of financial statements 349
17.2. Profit and Loss Statement 352
17.3. Reports on changes in equity, cash flows, targeted use of funds received and annex to the balance sheet 356
17.4. Explanatory note to financial statements 360
17.5. Auditor's report on financial (accounting) statements 362
Test questions 369
Tests for programmed control 370
Basic terms 373
List of used and recommended literature 383
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