Accounting is a rather complicated procedure, and therefore it is quite difficult for beginners to understand it, especially if the appropriate education has not been received before.

In this regard, many are taken to learning the basic elements of reporting. modern organizations in order to try to deal with all the documents on your own, without hiring outside specialists, in order to save money on additional specialists, and at the same time draw up all Required documents in full compliance with the rules.

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At the same time, the legislation is constantly changing, so most have to re-understand how to properly maintain accounting in 2020.

What it is

The balance sheet is a special document that is used to keep records of the company on the work done by it over the past year. This document reflects the financial condition of this entity on the specified date, and all the information that it includes is of an exclusively informative nature for all employees of the accounting department, the management of the organization, as well as shareholders and other responsible persons.

Where to start

Start to understand the right design financial statements stands with the basic concepts and rules that will help you avoid the most common mistakes that many people make when submitting documents.

How to select information

In order to find the information you need, you should do the following:

• gain a clear understanding of the main tasks accounting and the subject area in which it is used;
• understand what constitutes a financial result and the taxation system;
• understand and remember what are the main elements of accounting;
• understand how exactly each of the obtained features affects the financial result;
• learn how the collection and adjustment of information is recorded using accounting tools, as well as the features of information classification;
• learn how to read financial statements correctly and analyze the data that is indicated in it;
• conduct several cross-cutting practical tasks to collect all the information and try to use it in practice.

Using this approach, it will be possible to learn practical accounting, having the necessary theory and future perspective.

Self-study

If a person decides to engage in private entrepreneurial activity, it is better for him to learn how to keep accounting in advance, since often the starting capital is not enough to hire a qualified specialist.

Thus, for self-study, it is worth highlighting a few useful steps:

• if there is no knowledge in the field of reporting, it is best to start reading the relevant literature while doing training exercises in parallel;
• try to find the necessary basics of reporting on the Internet by getting free lessons on the most different areas accounting, as well as study online the text of any legal act that regulates accounting;
• study the textbooks that are provided in the process of studying at universities, finding the appropriate publications that provide a deeper understanding of the maintenance and reporting;
• attend paid courses of official classes, which are often conducted by professionals on the basis of institutes and colleges;
• applying skills in real life (for example, changing the recording system).

Once accounting has been learned well enough for a professional job in this position, it will be possible to consider options for how to start a career in this direction. For example, you can get a job “under the wing” of a more experienced specialist or try yourself as an assistant.

Documentation and experience

In order to learn the theory, it is worth studying several basic regulations:

• Federal Law No. 402-FZ;
• tax code;
• provisions adopted on accounting;
• chart of accounts;
• Federal Law No. 212-FZ.

Of course, it makes no sense to fully study the Tax Code, but you should at least find out how taxes on value added, profits and personal income are calculated. It is best to study all these regulations on specialized sites, since the wording of legislative acts is quite difficult for beginners to understand.

A Step by Step Accounting Lesson for Dummies

Step-by-step instructions for entrepreneurs include all the necessary information that allows you to deal with all the features of reporting in the shortest possible time. Today, you can always get the necessary information about reporting, and in addition, you can also visit specialized courses.

Choosing this option, the entrepreneur significantly saves his own money, but at the same time he will need much more time to conduct this activity. Before starting to deal with the rules for reporting, it is best to study the basic concepts of the system, and in particular, this applies directly to the very definition of accounting and all special modes used today.

Without understanding such elements, it simply will not be possible to maintain the necessary registers, calculate expenses and incomes, calculate salaries for your employees, and also prepare documentation for reporting. It is all these operations that constitute the accounting department of any commercial organization.

To begin with, it is worth noting the general regime according to which an entrepreneur must take into account any business transactions in the Book of Expenses and Income. At the end of each year, a declaration is drawn up in the form of 3-NDFL, and a tax of 13% is deducted, which is paid until April 30 of the next year. In this case, all incoming and outgoing invoices, as well as all purchases and sales made, are taken into account, after which a quarterly declaration is formed and the tax amount is calculated in accordance with the accepted rate of 18%.

With a simplified system, you need to fill out a book of accounting information on income with a base of 6%, as well as all expenses and receipts, the tariff for which is set as 15%. The deadline for filing a declaration is similar to the general one, and the reporting and staff contributions are exactly the same. The main feature is the absence of income and property taxes.

Another preferential regime is UTII, but here bookkeeping is quite complicated, since the entrepreneur must clearly record everything physical characteristics of its activities, including the area of ​​​​the premises, the total number of property units in the transport fleet, and many other indicators.

All changes in such figures for the entire year must be reported in the tax calculation process from the month in which they occur, and the mandatory payment will be calculated at the base profitability for a certain type of activity established by local legislatures. Also, in the process of preparing such reporting, it will be useful to know the deflator coefficients.

The standard course for beginners who are just starting to understand the peculiarities of accounting includes important information that any commercial person will need, regardless of their field of activity.

In particular, several key themes are worth noting:

• bookkeeping in public companies;
• the history of the development of budget reporting;
• a plan according to which accounting accounts in budgetary companies should be drawn up;
• reporting forms used by budget companies;
• accounting features Money.

The most difficult moments in the process

After studying the basic elements of accounting, an entrepreneur will need to figure out what difficulties can be encountered in the reporting process and what you need to be prepared for when interacting with tax authorities.

VAT clarifications

At the end of the reporting period, any company registered with the tax authorities must submit a VAT return, and in Russia this return is submitted every quarter. During the 20 days that follow the last day of the reporting period, the declaration must be submitted to the relevant authorities, and in the same way it will be necessary to pay the relevant deductions within 20 days.

In Russia, starting from January 1, 2020, a VAT return, if desired, can be submitted exclusively in electronic form using telecommunication channels. In order to select an electronic document management operator, you can use the information prescribed on the regional websites of the Federal Tax Service.

With this resource, you will need to draw up an appropriate contract, obtain the appropriate cryptographic protection tools, including a specialized electronic signature, with which you will need to certify declarations and invoices.

Features in foreign economic activity

It is worth noting several features characteristic of foreign trade:

• keeping records of amounts that are expressed or received in foreign currency, simultaneously in rubles and foreign currency;
• constant analysis of the dates when the ownership of the exported or imported property is transferred in accordance with the Incoterms specified in the contract;
• the need to indicate the value of property purchased outside the territory of Russia, with the obligatory indication of customs payments;
• reflection of the costs that are required to ensure foreign business trips in accordance with the rules of the current legislation;
• inclusion in the financial result as of the reporting date of all the results of the revaluation of currency balances of funds, as well as all kinds of settlements with counterparties, which are expressed in foreign currency;
• the need to form a separate analysis on reporting accounts and other registers in order to ensure reporting of all types of information related to foreign economic activity;
• control over the full flow of funds required for payment under foreign exchange contracts with foreign consumers;
• reflection of taxes that are charged additionally due to the introduction of foreign economic activity;
• compliance with certain rules and regulations that govern the deduction of VAT on various expenses directly related to imports and exports;
• correct filling of all reporting information on taxes paid.

Best Books to Download

It is worth noting a few basic literary works that any aspiring entrepreneur or accountant should definitely read:

Author	Name
Krutyakova	"VAT. The practice of calculation and payment "
Hartwich	"1C: Accounting 8 at a glance"
Hartwich	Accounting from scratch. Tutorial "
Hartwich	"Accounting in 10 days"
Zinko, Veshunova	REPO operations. Legal regulation, accounting, taxation and audit»
Wiseman, Kasyanov	"Accounting in the public sector"
Wiseman, Kasyanov	"Accounting in banks"
Morozova	"About simplification over a glass of tea"
Kirillova, Bogachenko	"Accounting. Practicum»
Dirkov	"Incubator for an accountant: from zero to balance"

Some of these books are also used in the process of training professional accountants in various higher education institutions, so it is also worth reading for those people who are trying to learn on their own, comprehending the basics of accounting without outside help.

The ABCs of Accounting Alexey Vinogradov

(ratings: 1 , average: 5,00 out of 5)

Title: The ABC of Accounting

About the book "The ABC of Accounting" Alexey Vinogradov

The book outlines the basics of accounting. The publication may be useful to individuals who study accounting on their own, students, and start-up entrepreneurs. The book can help in obtaining both theoretical knowledge and practical skills. The material necessary for working with accounting software for both accountants and programmers is outlined. The publication contains most of the business transactions and gives typical wiring based on practical examples.

On our site about books, you can download the site for free without registration or read online the book "The ABC of Accounting" by Alexei Vinogradov in epub, fb2, txt, rtf, pdf formats for iPad, iPhone, Android and Kindle. The book will give you a lot of pleasant moments and a real pleasure to read. You can buy the full version from our partner. Also, here you will find last news from the literary world, learn the biography of your favorite authors. For novice writers, there is a separate section with useful tips and tricks, interesting articles, thanks to which you can try your hand at writing.

Perhaps you have a desire to understand accounting issues, or you are a novice entrepreneur, director, and you need to immerse yourself in the documentary financial accounting of your organization. Then you should first familiarize yourself with accounting for dummies.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and IS FREE!

So, let's get down to the basic concepts of this science.

Basic terms

Surely, many of you in your life had to deal with unknown accounting words and terms. Accounting contains many specific concepts.

We list from them those definitions of accounting that even "dummies" need to know:

• Assets- property of enterprises, which includes fixed assets, other long-term investments (including intangible assets), working capital, financial assets;
• Passive – borrowed funds, the totality of debts and liabilities of the organization (the opposite is an asset);
• Debtors- enterprises or persons having debts to this enterprise.
• Lenders- an enterprise or person to which this enterprise (institution, organization) has a debt.
• Trading revenue- the amount of money received by the trade organization, the seller from the sale of a consignment of goods or for a certain period (period) of time.
• Financial results- the results of the economic activity of the enterprise or its divisions, the increase (or decrease) in the cost of equity. Determined by comparing costs with income received; the main indicators characterizing the financial results - profit and loss (according to the results of work for all types of activities).
• VAT (Value Added Tax)- one of the types federal taxes in the Russian Federation, a tax levied on enterprises on the amount of value added at this enterprise, calculated as the difference between the proceeds from the sale of goods and services and the amount of raw materials, materials, semi-finished products received from other manufacturers.
• personal income tax (personal income tax)- federal basic tax paid by individuals. Among the taxpayers are legally distinguished tax residents Russian Federation (actually staying on the territory of the Russian Federation for at least 183 days in a calendar year) and tax non-residents.
• penalty- a type of penalty, and therefore it is subject to the rules relating to the penalty. The peculiarity is that it is calculated as a percentage of the value of the violated obligation, but is collected from the debtor not once, as a penalty, but is paid for every day or even hour of violation of the terms established by the contract.
• Founders- the founders of the company, individuals and legal entities who voluntarily founded a new enterprise, attracting capital investors to participate in it, or personally invested their capital in the organized company.
• Authorized capital- organizational and legal form of capital, the amount of which is appointed by the constituent documents or the legislation of the Russian Federation. Includes: the nominal value of issued shares, the amount of investments of public funds or private share contributions, transfers of buildings, structures, equipment to the balance of the organization being founded, material assets, the right to use natural resources.
• Accountant- the official responsible for the financial accounting and reporting of the organization.

In other words, an accountant is a competent worker in the accounting department of any organization. The guardian of order in the world of numbers and documents and just a well-paid respected profession.

Of course, this is not all the terms used in accounting. It is also important, in the process of deeper study, to get acquainted with the tasks, methods and principles of accounting and regulatory documentation.

Features of studying accounting for dummies

Accounting software greatly facilitates the work of accountants, reducing their labor costs.

But do not immediately sit down for the program. So you will most likely only get more confused. Be sure to start with the basic platform of theoretical knowledge of this bookkeeping craft.

It may be better to start practicing with paper accounting workflow, keeping all accounting manually in the journal of business transactions, while filling out primary documents, order journals, statements and financial statements.

Here a number of difficulties arise: where to study from scratch and where to start? Next, we will answer your questions.

Where and how is it better to study from scratch?

If, nevertheless, you want to enrich yourself with knowledge and experience in accounting and you are not afraid of painstaking work and responsibility, then follow on to understand where to start.

Much depends on the degree of depth of knowledge and your need for it.

Let's list the options:

• university. You can immediately go to study at a university if you have a complete secondary education, and get a higher education with a professional qualification as an accountant at the Faculty of Accounting, Analysis and Audit. In the future, just improve your skills.
• College (technical school). You can get good knowledge in college. As a result, it will be secondary specialized education and the specialty "Accounting, analysis and control."
• Training courses. Alternatively, you can go to prestigious specialized courses. At the end of the course, either a certificate or a certificate is issued.
• Self-study (at home). For this, special literature is studied, people take online courses and webinars. You can subscribe to periodical journals. In order to find a job as an accountant in the future, it is mandatory to undergo an internship and training on a software product.

Everyone chooses a suitable way of learning for himself. But keep in mind that with a diploma, almost all doors will be open to you.

Where to start?

The difficulties that all beginners face in accounting lie in a misunderstanding of the terminology. Therefore, the first stage is the study of the basics of this discipline. The second stage should go according to your needs.

If you are a manager and need to understand accounting and tax reporting , then proceed to study the financial result and the taxation system in the organization.

And already, gradually, analyze accounting for accounts, articles, individual sections of accounting up to accounting entries.

Helps you learn about the methods and ways of keeping records of objects used in your enterprise.

If you have organized your own company and want to do your own bookkeeping, then follow the practical steps, start with constituent documents, more precisely, taking into account the authorized capital.

If your knowledge is zero, and plans to conquer accounting, then proceed to the educational course that is given in colleges and institutes. Accordingly, you study in stages from the theoretical and practical foundations of accounting to financial statements.

step by step tutorial

Let's summarize all of the above and draw up an approximate step-by-step plan:

1. Book study for beginners with practical tasks.
2. Acquisition of serious literature on in-depth accounting and taxation, analysis and audit. Or it may be the end of special courses.
3. Application of knowledge in industrial practice or in a personal business.
4. Employment. Start your career as an accountant under the guidance of a more experienced mentor.

Special tests help to check your knowledge at any stage. There are many options for step-by-step training. For example, you can study remotely, combining with work.

How to select information?

In a huge array of information on the Internet, among the many books and manuals, it is not easy to find exactly what you need. It can be a self-instruction manual, an accountant's ABC, accounting for dummies, etc. At the same time, some authors are classics of accounting, but in demand to this day.

And yet, when choosing, you need to consider:

• relevance of information;
• rating of the author of courses or books;
• volume and subject of educational material.

Therefore, do not rush to immediately buy a complex and expensive book or pay for courses that promise to cover in short time the whole bookkeeping.

This may be premature or unjustified. First, read the content, reviews, some manuals can be visually viewed and even downloaded.

Best Books:

№	Name	Year	Publishing house
1	Accounting Tutorial" Ponomareva G.A.	2006	Prior
2	Workshop on accounting, Donchenko N.B., Kirillova N.A., Shvetskaya V.M.	2010	Dashkov and K
3	"Accounting from scratch", Gartvich A.V.	2013	Peter
4	Accounting theory, Alborov R.A.	2016	FGBOU VO Izhevsk State Agricultural Academy
5	"The accountant's ABC: from advance payment to balance" Bukina O.A.	2017	Phoenix

Documentation

• Tax code Russian Federation(chapters on VAT, income tax, personal income tax and insurance premiums).
• Chart of accounts (economic).
• FSBU, industry and internal standards (PBU, method. instructions and accounting policy).
• IFRS documents.

Algorithm for studying the basics of accounting

We present the study of the basics of accounting for dummies in the form of a summary.

Essence and tasks of accounting

The original concept is as follows:

Accounting- formation of documented systematized information about the objects provided for by this Federal Law, in accordance with the requirements established by this Federal Law, and drawing up accounting (financial) statements on its basis.

In other words, accounting refers mainly to systematic, permanent accounting and generalization of business transactions on the conduct of an enterprise.

And this is done by collecting, registering, organizing and storing documents on the property and obligations of the organization.

Briefly about tasks:

• correct and timely adoption of measures for the necessary calculations and obligations;
• operational control over the reliability and correctness of information in accounting documents;
• timely assignment of accounting data to accounting registers, etc.

Subject and methods of accounting

Subject - a continuous business process of the enterprise, due to the objects of accounting:

• property (economic means - Asset),
• liabilities (sources of funds - Liabilities),
• business transactions (accounting records based on documents).

Accounting method - the postulate of methodological methods of accounting, which reflect in the aggregate the movement and state household funds and their sources.

It consists of the following main elements:

Elements	Techniques (methods)	essence
Primary Observation	Documentation	The process of documentary collection and formation of written evidence of the facts of the completion of a business transaction.
	Inventory	Availability check, calculation, description, weighing, reconciliation, evaluation of identified funds and comparison of the balance sheet property of actual data with accounting data.
Cost measurement	Grade	Acceptance of monetary measurement of accounting objects.
	Calculation	A method for calculating production costs for the sale of a unit of production in monetary terms.
Grouping and organizing information	Accounting accounts	Reception of grouping on the accounts of information about current state assets and liabilities.
	double entry	A method for simultaneous registration of data on business transactions and other facts of economic activity in the same monetary amount in two or more accounting accounts, using the debit and credit of mutually linking accounts, ensuring equality between the asset and liability of the balance sheet.
Summarizing information	Balance sheet	A generalized tabular form of a document compiled as of a certain date, which is a source of information about property and financial position an enterprise in which property is grouped according to the composition, location and sources of its formation, valued in monetary terms.
	Financial statements	The list of summary reporting forms, which contains, collected for a certain period of time ( reporting period) and summarized in a tabular form information about property, liabilities and financial results organizations.

It is important to know that using the documentation method, primary documents are drawn up in the accounting department, which are drawn up at the time or immediately after the business transactions are performed.

It is necessary to fill out the forms correctly and completely so that they confirm the legal legality of the actions taken.

Forms of primary documents are contained in albums of unified forms of primary accounting documentation. By the way, the legislation of the Russian Federation allows the preparation of forms of documents independently developed in the organization. However, in reality this does not apply to the entire “primary”.

Let's give an example of documenting cash transactions. In cash (cash) transactions (Sch50), when processing primary documents:

• the posting of funds must be documented by a cash receipt order (PKO).
• spending - by an account cash warrant (RKO).

In addition, each operation is accompanied by an entry in the cash book, and PKO and RKO are recorded in the corresponding register.

How the methodological method of evaluation is applied, let's consider the example of non-current assets, namely fixed assets (Sch01).

According to RAS/6, they are evaluated by:

• initial cost (actual cost of fixed assets without VAT) using SC08 "Investment in non-current assets".
• replacement cost (as a result of property revaluation).
• residual value (the value of the fixed asset minus the accrued depreciation on it).

Example:

• Receipt of equipment from the supplier D08 K60 = 25,000 rubles.
• Transport company services D08 K76 = 500 r.
• Installation of equipment from an intermediary D08 K76 = 15,000 rubles.
• After putting the equipment into operation, in the next month, depreciation D20 K02 = 1000 rubles was charged.

D	08			To
	Opening balance: 0
25000
500
15000				40500
Debit turnover: 40500				Credit turnover: 40500
	Ending balance: 0
D	01			To
	Sn:=0
40500				1000
TO: 40500				KO=1000
	Sk=39500
D	02			To
			Sn:=0
				1000
				KO=1000
Ending balance:			Sk=1000

Initial cost \u003d 25000 + 500 + 15000 \u003d 40500 rubles.

Residual value \u003d 40500-1000 \u003d 39500 rubles.

By the way, when calculating the depreciation of property, the depreciation method is used.

This is the inclusion of the cost of fixed assets in the cost of the goods or services produced. In accordance with the Tax Code of the Russian Federation, there are two types: linear and non-linear.

The application of accounting techniques is associated with compliance with the principles.

Accounting principles

Principles - established in the foundation of accounting science generally accepted rules of business operations and properties of economic processes.

Let's name the two main ones: the principle of monetary measurement (in the currency of one's country) and the principle of double entry.

The rest are considered procedural. These are the principles of isolation and self-sufficiency (autonomy), the operating (working) organization, objectivity, prudence, accruals (registration of income (revenue) and compliance), periodicity and confidentiality.

Let's look at an accrual example.

Based on it, the accrual method arose. It is used in terms of income and expenses of the company to fix them in a particular reporting period. It does not matter when payment for goods or services is received. That is, the revenue part is considered according to their shipment.

For example: an organization on OSNO, which means it works with VAT. In January 2020, 180 pairs of skis were shipped in the amount of 1,062,000 rubles. (including VAT: 18%), payment for them was received in February 2020 826,000 rubles. VAT included.

Here, accrued incomes are taken into income: 1,062,000 - 162,000 \u003d 900,000 rubles.

• D 62 K 90 \u003d 1,062,000 rubles. – shipped skis to buyers.
• D 90 K 68 = 162,000 p. - VAT is charged to the budget payable.
• D 51 K 62 = 800,000 p. - credited to the account of payment for skis.

At the same time, the costs of ski production should be accrued in the same period as income. Those. wages, taxes, depreciation of machines, etc. are charged in January.

An alternative method is the cash method.

With it, the fixation of income and expenses is made in the amount of the amounts of payments received for skis or in the amount of the repaid accounts receivable by them.

Accordingly, according to the example, "cash" income will be considered: 826,000 - 126,000 \u003d 700,000 rubles.

As for expenses, it will not be possible to take them into account in full, but only in the amount in which they are paid.

At the same time, there are certain nuances. So, if it concerns materials, then only their written off for production and paid volume will be reflected in the costs. If it is a salary and contributions, then the debt on them must be repaid.

Depreciation costs for fixed assets can be taken into account in full if these fixed assets are paid.

Not everyone can work with the cash method.

According to the laws of the Russian Federation, this method is suitable only for those enterprises whose revenue has not exceeded 1,000,000 rubles. for the previous 4 quarters in each (excluding VAT). By the way, from January 1, 2019, the tax rate will increase to 20%.

So, methodological techniques and principles are necessary for the maintenance and organization of accounting. Methods for accounting for objects are prescribed in the Accounting Regulations and IFRS. The choice of this or that method is reflected in the Accounting policy of the enterprise and is applied in practice.

Accounts

Current accounting, orderliness and control over business transactions provide accounting accounts.
An accounting invoice is a digital code or cipher for reducing and automating accounts.

Its purpose in permanent accounting:

• the state of internal settlements and movement for each homogeneous group of means of organization and sources of their formation;
• status of external settlements with other enterprises.

Chart of accounts - a systematic list of all balance sheet accounts or, in other words, an ordered digital series of balance sheet accounts by sections, combining accounts into homogeneous groups by purpose, structure and economic content.

Accounts according to their content are divided into:

• active;
• passive;
• active-passive.

The structure (scheme) of the account is a debit, credit, turnover and balance:

• Debit- a term denoting the left side of the accounting account, presented in graphical form (D). Accordingly, the credit will be the right side of the account (K).
• On active accounts for debit, an increase in the accounting object is determined, for credit - a decrease. On passive accounts it is always the other way around.
• Turnovers on accounts- final entries for debit and credit of accounting accounts. They are called debit (Od) or credit (Ok).
• Balance- the balance (initial CH and final balance Sk) on the account of accounting for economic assets or sources of their formation.

A variation between total entries for debit and credit accounts.

The most obvious way to reproduce the structure of the account is to draw a T-shaped diagram or an “airplane”.

See diagrams:

An active-passive account has a balance of both debit and credit.

According to their structure, the accounts are called:

• synthetic (first order);
• analytical (sub-accounts of the second order), etc.

That is, an additional number is added to the account number through a dot or dash. For example, the account of investments in non-current assets 08 stands for the acquisition of intangible assets 08.5.

Accounts are also divided into groups according to their purpose.

Accounts can be classified according to their purpose as follows:

The plan of self-supporting accounts contains 99 ciphers.

The society may not use all the accounts. When compiling accounting policy the accounting department determines which accounts will be required to record the transactions taking place in this enterprise.

How to learn to make wiring?

When the study of accounting accounts is over, we learn how to make correct accounting entries or postings. First, let's figure out what wiring is.

accounting entry - a documented relationship between a debit and credit account indicating the amount of a business transaction and subject to registration.

Simply put, this is encrypted information about the production processes of an enterprise.

In the business activities of each organization, many different operations take place: the purchase of materials, payment to suppliers of goods from a current account, issuance wages and etc.

How can accounting take into account all this? Here the correspondence of accounts is applied, i.e. two interrelated (corresponding) accounts participating in this operation are selected, and then the amount is posted to the debit of one account and to the credit of the other.

For example, issued from the cash desk to an accountable person (on application) for materials 100 rubles.

• select 2 accounts for this operation - these are Sch50 "Cashier" and Sch71 "Settlements with accountable persons".
• we see that the increase in accounting objects goes according to the active Sch71 (on the right), and the decrease - according to the active Sch50 (left).
• we make a double entry, i.e. we write down these 100 rubles at the same time. in debit Sch71 and credit Sch50.

The wiring looks like this: D71 K50 = 100 r.

The same will be true for other business transactions. But most importantly, in order to draw up the correct entries, you need to correctly determine the correspondence of the accounts.

Greetings, dear friends! Money loves an account, doesn't it? Do you know that if you lead family budget so you can save some money? Accounting is simply indispensable in order to keep everything under control both in the family circle, as well as in the organization . If you've been looking for a bookkeeping book for dummies to read in simple terms about the complex concept of accounting, then welcome! This article is just that.

Meet: the oldest profession on earth - an accountant!

Of course, with the most ancient profession, a little inflection. However, did you know that back in the 15th century, the Italians, namely the monks, invented one of the main principles of accounting? Yes, yes, so everyone hated the method of double recording was first described by the Italian monk Luca Pacioli. The principle of double entry has not changed in the last 500+ years. Accounting is a generalization of all available financial information, whether it is a family or a whole huge enterprise. If we consider accounting specifically at the enterprise, then it is conducted either by the director himself or by the chief accountant. If the company is small and does not require a chief accountant, then they use the services of third-party companies, i.e. receive outsourced services. By the way, do you know what it is? I advise you to learn more. Outsourcing is something that can also save you a lot of money.

What is the subject of accounting? First of all, this is all the property of the company and even its obligations. Thus, the debts of the enterprise, as well as the expected receipts from counterparties, will also be included in the balance sheet.

Why do you need to keep accounts? Accounting is one of the most important divisions in a company, and if you can do without a marketing department, then no self-respecting entrepreneur has gone far without an accountant. Even in the family circle, it is customary to count money, what can we say about the place that is your second home? How, you haven't moved to work yet? Urgently deprive you of the award!

Accounting tasks include:

• compiling a complete picture of the activities of the enterprise;
• minimization of negative indicators of economic activity;
• search for reserves;
• control over the observance of legislative norms;
• control over the use of resources in the organization.

What does accounting include?

Accounting at the enterprise is carried out using the notorious program 1C: Accounting. Moreover, the accountant must understand document management, as well as be able to use Internet banking. In general, all accounting problems can be solved as follows:

• Documentation. A document is a confirmation that a business transaction took place. A properly executed document is a confirmation that professionals work at the enterprise.
• Grade. A valuation is an expression of a transaction in terms of its monetary value, i.e. Any business transaction must have a value expression.
• double entry. I advise you to get acquainted with debit and credit, if these two gentlemen have not already been introduced to you. Each operation must be duplicated so that you can verify the accuracy of the data. What is debit and credit in accounting, you can know superficially, if you, of course, are not an accountant.
• Calculations. Here you can do without further explanation. Accounting in its own words is a calculation made by an accountant.
• Balance- the main document in accounting. It can be requested by both tax authorities and contractors, and you should always be ready.
• Reporting- certain indicators grouped using tables for a specific reporting period. By the way, it is now possible to submit reports to the tax office online, if the enterprise had a digital signature.

Standing apart is such a moment in accounting as a chart of accounts. The chart of accounts is a whole system according to which operations are recorded and grouped in accounting. In addition to the listed components of accounting, it is worth noting that it is based on several principles. So, the principle of periodicity is considered the main principle, i.e. reporting for the month, quarter, half year and year. This allows you to compare indicators for different periods and see the development or, vice versa, the decline in the company's activities in dynamics.

Confidentiality is the second accounting principle. The vast majority of companies adhere to the principle that the balance sheet data of the organization is strictly confidential and it is forbidden to disclose it. The exception is a certain part of non-profit organizations.

We have already touched on the third principle - this is the monetary dimension, i.e. any business transaction in the company must have a value expression.

Separately, I would like to highlight a special nuance in accounting, namely the maintenance of documentation.

Documents are the basis of doing business, and it is with the help of them that all transactions are recorded.

A document is evidence, and evidence loves order. Any accountant pays special attention to maintaining archives, both in printed and electronic form, and also knows which documents are legally binding and which are not.

Only the documentation on which all the details are correctly placed has legal force. For example, if for any primary documentation there is no signature, then it will be impossible to take it into account.

Organizational form and accounting

You don't even have to look at Books From Scratch textbooks to determine if you need one or not. So, depending on the form of organization, a company can maintain full or simplified accounting. Of course, the choice of work as an individual entrepreneur, LLC or even JSC depends not only on the future form of accounting, however, it would be nice to get acquainted with the difference, which we will now do. Sole Proprietorship is a form of business organization that does not create entity. An individual entrepreneur is primarily an individual who conducts activities for profit. An individual entrepreneur cannot have a separate individual property and, consequently, if he becomes bankrupt, then everyone will have to pay, down to the last thread.

LLCs and JSCs are organizations and they bear responsibility with their capital, and not with the property of the founders. Also, the difference lies in how many people can be directly involved in the management. Moreover, organizing an AO is somewhat more difficult.

Full-fledged accounting is maintained only in LLCs and JSCs, which implies the presence of both a balance sheet and profit and loss indicators, as well as full-fledged archiving. Sole proprietors, according to federal law No. 402-FZ have the right not to maintain full accounting records. However, do not confuse accounting with its tax counterpart, since the IP must still submit reports to the Federal Tax Service.

The deadlines for filing reports are determined by the chosen taxation system. Most often individual entrepreneurs choose a simplified taxation system, however, you can choose both UTII, UAT and even a patent. Typically, in order to tax accounting An individual entrepreneur is required to hire an accountant, unless, of course, he is able to keep records on his own.

Consider accounting for IP in more detail

The first and main point that needs to be urgently addressed is the hiring of workers. Are you ready to become an employer and be responsible for your wards? It is very difficult to be responsible for officially arranged people in your IP.

The accounting department of individual entrepreneurs after hiring employees is completely changing. So, for a given period of time, for 1 reporting year, you will have to submit as many as 7 reports, including Pension Fund, Foundation social insurance and, of course, the tax office. And believe me, filing the average number of employees is the most innocuous thing you have to do.

That individual entrepreneurs and LLCs must comply with the reporting deadlines, otherwise there is a risk of running into fines (do you need this?). Penalties, arrears, blocking of the current account ... What kind of frills is not served on our accounting table by the generous tax inspectorate.
Whether you will keep accounting on your own or with the help of an accountant, I advise you to take this as seriously as possible. Use special software (1C, for example), and save all the documents that you had to work with.

Hope you enjoyed the article. Maybe you are already an experienced accountant and you have something to add to my modest review? Waiting for your comments. See you soon!

P.S. Watch the video about accounting, they explain well and clearly.

Sincerely, Technical Experts.

Tit Nhat Khan wrote a book on how to remain calm despite the surrounding sounds, how to be calm in turbulent places. Breathing exercises and mindfulness techniques will help you live in the present, enjoy the beauty and harmony of the world, and get to know yourself better.

Errors in accounting lead to trouble not only for the accountant, but also for the head of the enterprise. In addition, financial losses can be very painful for the company.

To maintain the level of professionalism, it is necessary to constantly learn and follow changes in legislation. For those who begin to study accounting on their own, specialized literature becomes the only teacher whose choice depends on the existence in this difficult profession.

1. Krutyakova “VAT. The practice of calculation and payment "

Change information is in order. Complex issues of taxation, including those considered in arbitration courts, are considered in detail. The book was written by one of the best specialists in value added tax, an experienced lecturer. Accountants, auditors and tax consultants are well acquainted with the works of T. L. Krutyakova, whose qualified recommendations and interpretations can always be put into practice. This book will also be useful to business leaders, employees of financial services and students studying accounting.

2. Hartwich "1C: Accounting 8 at a glance"

A textbook for those who master the program "1C: Accounting 8" and are trying to understand the conduct of computer accounting. While reading the book, you can simultaneously apply knowledge in working with the program. The language of presentation is simple and understandable, the publication is well designed and richly illustrated. The textbook will be useful to an accountant with basic PC skills. Mastering the program "1C: Accounting 8" according to the book by A.V. Gartvich is fast and does not cause difficulties.

3. Hartwich “Accounting from scratch. Tutorial "

Explanation of the basics of accounting and the rules of its conduct in connection with the economy. In the process of studying the book, the logic of accounting procedures becomes clear. The author does not overload the presentation with references to laws and other legislative acts, all attention is focused on the relationship between accounting and the economy of the enterprise and the rules of accounting. The book is intended for self-learning the basics of accounting with minimal involvement of information from the field of economics and jurisprudence. Readers with no experience in accounting will be able to learn the basics of the profession in this manual.

4. Veshunova, Zinko “REPO operations. Legal regulation, accounting, taxation and audit»

A REPO transaction is an agreement on the sale of property with the condition of repurchase at an agreed price. The popularity of such transactions in our market is growing, as they are beneficial to both parties: the lender reduces their risks, the borrower receives property for favorable conditions. REPO is an effective mechanism for refinancing, at the same time, it was these transactions that caused the 2008 financial crisis.

The book discusses the legal aspects of regulating transactions in such transactions, analyzes the regulations related to accounting and taxation in Russia and abroad. The authors offer options for tax and accounting, explore methods of accounting and taxation in case of non-fulfillment of the second part of the transaction, accounting for bonds, payments when the market value changes valuable papers, opening and closing a short position during the operation, as well as REPO in foreign currency. Professionals of the securities market will be interested in the section devoted to the issue of accounting for transactions in the back office.

5. Hartwich "Accounting for 10 days"

Simplified and detailed presentation of the main provisions of computer accounting, designed for beginners. With independent development of the material, you will be able to penetrate the logic of accounting in a modern enterprise. The computerization of accounting is considered in connection with the automation of the enterprise as a whole.

6. Kasyanov, Wiseman "Accounting in banks"

AT study guide considers the theory and practice of accounting in credit institutions when carrying out settlement, cash, credit, currency and other operations, organizing internal control and on the specifics of compiling bank statements. How is accounting in banks different from accounting in other enterprises? What are the features of the design of accounting accounts inside banking system? How are intrabank transactions processed? These and many other issues are covered in the monograph, taking into account the norms in force in 2016.

7. Kasyanov, Wiseman "Accounting in the public sector"

The monograph examines in detail the problems of financial management in state and municipal institutions. Materials are accompanied practical advice that will help you make the right decision when faced with complex tasks that periodically confront accountants working in budgetary organizations. The training material is supported by case studies and references to legislation.

The book comprehensively outlines the sequence of actions of an accountant, describes the methodology for compiling financial statements, a report on the results of activities, the use of fixed assets, etc. The manual will help the accountant to take stock of financial and economic activities and prepare annual reports.

8. Bogachenko, Kirillova “Accounting. Practicum»

A manual containing situational tasks on economic and financial activities, taking into account the requirements of the legislation of the Russian Federation. By solving problems, you will master the sequence of performing the work of an accountant. The manual contains samples of primary documents and accounting registers. The textbook will be useful to students and teachers of economic specialties and everyone who studies accounting.

9. Morozova "On Simplification over a Glass of Tea"

The simplified taxation system is not so simple. If certain concepts are misinterpreted, the overpayment of tax can be significant. To understand how the simplified tax system works, novice entrepreneurs should carefully read the book by N. Morozova. And for experienced accountants, there are interesting sections here that highlight some subtle subtleties.
"About simplification over a glass of tea" - step-by-step instruction for bookkeeping at. The book contains useful information from different sections of the legislation, in particular, businessmen need to be aware of the liability for incorrect reporting.

10. Dirkova "Incubator for an accountant: from zero to balance"

A self-instruction manual for beginners who comprehend the wisdom of the balance method. The training is based on the example of wholesale trade and helps to assess the responsibility of an accountant. The book is written plain language understandable to those who only understand accounting. Difficult questions are presented quite clearly, and the reader perceives the information without additional explanations.