Accounting reflects information on the quantitative and qualitative side of business transactions by registering it in physical and monetary terms based on documented and substantiated facts.

In accounting there is a continuous and continuous reflection of business transactions, movements of its assets and liabilities. Each transaction is documented and has a legal basis, fixed in monetary terms.

Can't be underestimated. Since the main goal accounting- this is the timely provision of reliable data on the activities of the enterprise for making informed management decisions in matters of competitiveness of products and strengthening the stable position of the enterprise in the manufacturing market.

The importance of accounting also affects the methods of managing the centralized accounting system. Accounting performs control and information functions, ensures the safety of property, provides information for analytics, creates a feedback between actual production indicators and planning for the future.

The control function includes preliminary control, current, and final (final).

Preliminary control is carried out at the level of the personnel department, with the help of which the selection of qualified personnel is carried out. At the level of the technological department, control is carried out by developing standards for the quality levels of materials and their verification. The final control provides reliable information for planning future calculated indicators in accordance with actual data based on balance figures.

The function of ensuring the safety of the assets of the enterprise is implemented and ensured by inventory (property and settlements, financial investments). This function is designed to track and prevent waste, theft, take into account the possibility of damage and losses in the production process.

The information function and importance of accounting at the stage of sustainable development of an enterprise in the market by obtaining objective economic information about the activities of the organization is enhanced. Accounting information must meet the needs of consumers of this information, have a minimum of indicators, be understandable to users and be formed in a short period of time.

Feedback ensures the management of actual data on the activities of the enterprise and its structural departments for a certain time period, informs about the state of property, obligations, mutual settlements with suppliers and buyers, banks and tax office etc.

The analytical function allows you to analyze the financial activities of the enterprise at each stage of the production cycle, generate data on the activities of each unit.

Small business is increasingly gaining ground in the market, which inevitably leads to an understanding and appreciation of the importance of accounting in the activities of the enterprise.

In the conditions of market relations and the formation of new types, forms of economic activity, the processes of production and consumption, the financial condition of the organization are of particular relevance, therefore, the control of planning and analysis is being improved production activities increasing the importance of accounting for future development prospects.

Accounting is an ordered system for collecting, registering and summarizing information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions.

Observation represents a general idea of ​​the ongoing economic phenomenon.

Measurement gives a quantitative expression to the ongoing economic phenomenon.

Registration is carried out within the established system and facilitates the process of memorizing and studying the observed economic phenomena.

Types of accounting:

1) Management Accounting is a type of such accounting in which the collection, processing and provision of accounting information for the needs of management at the enterprise takes place.

2) financial Accounting- this is accounting information about the costs and income of the enterprise, about accounts receivable and accounts payable, on the compilation of property, on funds, etc.;

3) tax accounting is a type of accounting in which information is summarized in order to determine tax base on taxes based on data from primary documents.

The main tasks of accounting:

1) timely and correct performance of the necessary calculations and obligations;

2) operational control over the correctness and reliability of information in accounting documents;

3) timely reflection of accounting data in accounting registers.

2. General characteristics of business accounting.

The concept of household accounting is associated with households d-yu org-and, cat. cannot exist without control. Business process management: 1. obtaining information and 2. making decisions 3. Evaluating the results of decisions made 4. Controlling their output. Stages of economic accounting: 1) observation of facts and phenomena of activity (implemented for purposeful perception of objects and determination ki). 2) measurement (establishing the number of characteristics of facts) 3) registration (reflecting information about the quality and quantity of characteristics 4) transformation (accumulation, grouping, forming a summary display of their classification and evaluation) 5) transfer (transfer of information about the facts of the economy to consumers of information for making management decisions).

3. Types of household accounting, their character and relationship.

Accounting- is the most important function in the management system, since it provides accurate information about the process of procurement, production, sale, consumption and serves as the basis for planning the activities of the enterprise.

In order to properly manage an enterprise, you need to have a reliable amount of information, and primarily accounting information. This information about the actual daily state of economic activity is manifested in the process of economic accounting.

Household accounting- this is a count reflection and a qualitative description of all factors and events in the household. activities of pre-tion.

It consists of 3 types of accounting:

1)Operational-technical- a system for quickly obtaining and providing the necessary information in the course of business transactions in order to make operational management decisions (sms, telephone, fax).

2)Statistical - reflecting the quantitative and qualitative aspects of mass socio-economic phenomena and processes, their trends, patterns and relationships by industry nat. economy and in general across the republic, using operational data, boo. and stat. reporting.(general court scale).

3)Accounting is a system of documented, permanent, continuous and reliable reflection of economic operations and processes of a business entity.

Accounting and analysis.

Accounting - this is an orderly system for collecting, registering and summarizing information in monetary terms about property.

To ensure management economic processes, contributing to the elimination of elements of uncertainty in forecasting, planning and regulating economic activity, closely interconnected and interacting types of accounting are used: operational, accounting, tax and statistical.

Accounting studies the quantitative side of economic phenomena in inseparable connection with their qualitative side through continuous, continuous, documented and interconnected registration of economic facts both in monetary terms and in physical terms.

From the definition it follows that in accounting:

Occurs continuous reflection of the financial and economic activities of the enterprise, all its property and sources of its formation, all types production stocks, fixed assets, costs of production and sales of products, cash, debts both to the enterprise and to other enterprises and organizations;

Implemented continuity in the time of reflection of the occurring economic facts. It is assumed that there is a constant monitoring and reflection of business transactions related to the movement of fixed assets, inventories, cash, valuable papers, calculations, funds, loans;

Each business fact is documented documented a paper primary document or a machine carrier of information that has legal basis, according to it, responsibility for the business operation being performed is established, and therefore, the document acquires legal force;

All means and business processes are necessarily reflected in monetary expression, summarizing natural indicators;

The presence of various forms of ownership, the expansion of the rights of enterprises do not mean that in market conditions the financial control, control over the costs of production and sale of products, work performed and services rendered. On the contrary, employees of the accounting apparatus, control and audit services, banks, audit firms, tax services, relying on new methods of management, must exercise effective control over the use of various types of resources. In a single holistic accounting system, the role of its control function is enhanced and becomes even more important, since administrations, managers, managers need to know, for example, not only the financial condition of their enterprise, but also financial position, the solvency of competing enterprises.

Accounting is assigned main role in the enterprise management system. Market relations put enterprises in front of the need to justify each of their steps. To do this, the management of the enterprise must have objective and complete information about the actual costs, the cost of products, profits and other factors that affect the business processes and results of the enterprise. Accounting is used to collect and process such information at the enterprise.

The Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ sets out the main tasks that accounting for present stage development of economic relations.

These tasks include:

Formation of complete and reliable information about the activities of the organization and its property status, necessary for internal users of financial statements - managers, founders and owners of the organization's property, as well as external - investors, creditors, etc.;

Providing information necessary for internal and external users of financial statements to monitor compliance with the law Russian Federation when the organization carries out business operations and their expediency, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;

Prevention of negative results of economic activity of the organization and identification of on-farm reserves, ensuring its financial stability.

Accounting- this is a system for monitoring, collecting, registering, processing and summarizing information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous documentary accounting of all business transactions of an economic entity.

Doing business accounting implies a quantitative reflection of transactions. For these purposes, a system of accounting meters is used, they subdivided into natural, labor and cost.

natural meters are used to quantify business processes and account for inventory items. They reflect the accounted objects in physical terms by weight, quantity, length, etc. and are used in quantitative-sum accounting, where the movement of inventory items takes place.

Labor meters are used to record labor costs and show the amount of time spent in days, hours.

cost the meter is a universal and generalizing meter that reflects the objects taken into account in a single valuation. In the cost (monetary) dimension, all the main reporting and accounting documents are compiled, therefore it is considered to be generalizing.

In accounting, economic developed countries allocate two subsystems- management accounting and financial.

Management accounting covers all types of accounting information that is measured, processed and transmitted for internal use by management at all levels of enterprise management.

Financial accounting covers accounting information that is used internally by the firm and communicated to external users.

Accounting information is intended for internal and external users.

Internal users are the administration of the enterprise, which includes the Board of Directors, senior management personnel, managers, heads of special departments (for management and control).

External users are divided into users of information with direct financial interest (investors, banks, suppliers and other creditors), with indirect financial interest (tax and financial authorities) and without financial interest (statistical bodies, arbitration, auditors). Data on economic activity are contained in primary documents. With their compilation and processing, the accounting procedure begins.

At the exit from accounting system, appears useful information, which provides the implementation accounting functions – information, planning, control and analytical.

Information function accounting is one of the main functions that accounting performs in the system. At the present stage, the role and importance of timely incoming objective economic information is increasing.

Accounting is the most important source, supplier of factual information to various management objects - enterprise services, its divisions, managers, who, using this information with other data, develop and make appropriate management decisions.

It is system accounting that captures and accumulates

comprehensive synthetic (generalizing) and analytical (detailed) information about the state and movement of property and the sources of its formation, economic processes, and the final results of the financial and production and economic activities of the enterprise.

Accounting information is widely used in operational and technical, statistical accounting, for planning, forecasting, developing tactics and strategies for activities.

At all stages of development, accounting information is subject to such requirements as objectivity, reliability, timeliness,

efficiency. It means that accounting information should contain a minimum number of indicators, but satisfy the maximum number of its users at different levels of management.

Planned function- the process of formulating a course of action, which includes setting goals, finding ways to achieve it and choosing the best alternative. For future planning, information about expected profits and cash requirements is important.

control function- this is tracking the actual implementation of plans, i.e. determination of how the actions correspond to the plan. At this stage, the accountant may be expected to provide information that contains a comparison of actual costs and revenues with planned ones. Control is the process by which an organization determines whether an organization is achieving its objectives. The control process consists of setting standards, measuring the actual results achieved and making adjustments if the results achieved differ materially from the established standards.

There are three types of control: preliminary, current and subsequent (final).

Analytic function- the process of studying the entire decision-making system in order to improve it. At this stage, it is important to understand whether the task was completed, and what was the reason for its failure - lack of planning or control, or the wrong choice of goal. The implementation of this function allows you to analyze all sections of accounting, including the use of all types of resources, the cost of production and sale of products, the correctness of the prices applied, which is especially important in the conditions of market prices and inflationary processes.

The correct organization of accounting allows you to build a model of the functioning of the management object, which is a prerequisite for making effective management decisions.

Similar information.

In accordance with federal law“On Accounting” No. 129 FZ, the main tasks are:

• 1. Formation of complete and reliable information about the activities of the organization, its property status for internal and external users. accounting cash accounting
• 2. Providing the necessary information to control compliance with the legislation of the Russian Federation in the implementation of business operations, their expediency, efficiency, availability and movement of property and obligations (control over compliance with laws).
• 3. Prevention of negative results of economic activity and identification of on-farm reserves, ensuring its financial stability (working with profit).

Accounting is an ordered system of collecting, registering and summarizing information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions.

The objects of accounting are the property of organizations, their obligations and business operations carried out by organizations in the course of their activities.

The Law on Accounting and Reporting provides for the principles of the domestic accounting system.

• 1. Accounting records of property, liabilities and economic transactions shall be carried out by double entry in accordance with the Chart of Accounts for accounting of financial and economic activities of enterprises.
• 2. The basis for entry in accounting registers is the data of primary documents reflecting business transactions. They are compiled at the time of business transactions or immediately after its completion and contain mandatory details.
• 3. Property, liabilities and business transactions for reflection in accounting and reporting are subject to assessment in monetary terms (in rubles) by summing up the actual expenses incurred.
• 4. All business transactions are recorded systematically in chronological order.
• 5. Compulsory inventory of property and financial liabilities and reflection of its results in accounting.
• 6. Compliance during the reporting year with one accounting policy(methods) of reflection of individual business transactions, valuation of property and financial liabilities. Changes in accounting policies from the previous year must be announced before the end of the reporting period.
• 7. Correct attribution of income and expenses to reporting periods.
• 8. Distinctions in accounting for current production costs (distribution costs) and capital investments.
• 9. Identity of analytical accounting data to turnovers and balances of synthetic accounts on the first day of each month.
• 10. In the system accounting and in the balance sheet, only property that is the property of the enterprise is reflected. Property owned by other enterprises is recorded on off-balance accounts.

AT Russian practice other principles adopted in international accounting are also used, for example:

• - continuous activity;
• - continuity (constancy of accounting policy);
• - accruals (accumulation, growth).

The development and improvement of market relations causes an increase in the requirements for the efficiency and quality of managerial decisions. The basis for making such decisions is data on the financial condition of organizations, the size and structure of assets at the disposal of organizations, as well as the size and condition of equity and borrowed capital. These data are formed, summarized and grouped in the process of accounting. Thus, the accounting subsystem is one of the mandatory and most significant subsystems of the information management system.

The efficiency of the work of any team largely depends on how the receipt and processing of economic information is organized; the more reliable information about production, the faster they are received, the more opportunities for the economic management of the enterprise.

Accounting provides the most important, reliable, systematic information. In the process of accounting, disparate data are summarized, after which they become the basis for making economic decisions. Accounting is one of the most important functions of industrial enterprise management.

At present, accounting is a tool for forming an information base for characterizing the completeness and timeliness of paying taxes (fiscal), the financial condition of an organization, the amount of profit and loss, the amount of equity capital and borrowed money, solvency (ability to pay off debts), the effectiveness of management decisions.

Accounting, like a sponge, absorbs numerous aspects of economic life, revealing or confirming its patterns. In the information field of management systems for various legal activities of an enterprise, accounting information accounts for at least 2/3 of the total volume of economic information, the formation of which is preceded by professional procedures for accounting control over the compliance of each fact of economic activity with the legislation in force in the country.

Socio-economic environment modern Russia is changing dynamically, which reflects the country's transition to a fundamentally new development model - socially oriented market economy. Under these conditions, accounting ceases to be only a limited system for fixing the circulation and the state of resources - accounting. Today, accounting seeks to expand its representation in the management system.

Russian accounting has its own specific features. The source of these features is the focus of accounting. In international practice, accounting is focused on the collection and processing of information to solve the problems of private law (protection of the rights of the owner, investor).

In domestic accounting, the main task is the timely collection of taxes (fiscal nature of accounting). The process of integration that has emerged recently between various countries makes it necessary to develop new principles for collecting and processing information. The result of this integration is the formation of a program for the transition of the domestic accounting system to international standards.

Using modern accounting methodologies and techniques, which are the achievements of domestic and foreign accounting thought, accounting is replenished with systems equipped with powerful computer technology and a variety of application software packages. This, on the one hand, makes it possible to successfully participate in the information support of planning, regulation, economic analysis, control and, on the other hand, use the economic information generated by these types of management activities.

Thus, accounting creates a system of information support for management decisions made by the administration of the enterprise.

Objective, comprehensive and timely accounting information is the key to increasing the efficiency of management activities, which means guaranteed and stable profits, technical, economic and social development of the enterprise.

LECTURE No. 1. The theory of accounting, its essence and significance in the management system

1. The concept and types of accounting. Indicators used in accounting, functions, objects and tasks of accounting

Accounting is an ordered system for collecting, registering and summarizing information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions.

Observation represents a general idea of ​​the ongoing economic phenomenon.

Measurement gives a quantitative expression to the ongoing economic phenomenon.

Registration is carried out within the established system and facilitates the process of memorizing and studying the observed economic phenomena.

Types of accounting:

1) Management Accounting is a type of such accounting in which the collection, processing and provision of accounting information for the needs of management at the enterprise takes place. The purpose of management accounting is the formation of an information system at the enterprise.

The main task of management accounting is the preparation of reliable and complete information, which serves as a source for making the necessary management decisions at enterprises in the management process.

The main part of such accounting is the accounting and analysis of costs (the cost of production). Management accounting is closely related to the analysis of ready-made information for the management of the organization (improvement of the technological process of production, optimal cost reduction, etc.).

This information, as a rule, is used in the process of making managerial decisions in planning and forecasting at the enterprise (in order to financial accounting). The organization's management accounting data is its commercial secret and should not be disclosed by its employees;

2) financial Accounting- this is accounting information on the costs and income of the enterprise, on receivables and payables, on the compilation of property, on funds, etc.;

3) tax accounting is a type of accounting in which information is summarized in order to determine the tax base for taxes based on the data of primary documents grouped in accordance with the procedure provided for tax code RF (NK RF).

Target tax accounting– ensuring the correctness and reliability of accounting for settlements between enterprises and government agencies.

In the process of calculating indicators activity of the enterprise is widely used to measure its household funds using meters.

Accounting meter is a specific accounting unit that measures and calculates economic assets and operations in the enterprise.

Business accounting primarily involves the quantitative measurement of accounting objects. For this purpose, accounting meters are used: natural, labor, monetary.

natural meters serve to reflect in the accounting of economic means and processes in their kind, measure, mass. The use of natural meters depends on the characteristics of the objects taken into account, i.e. on their physical properties.

Accounting objects can be measured in units of mass (kilograms, tons, etc.), by count (number of pieces, pairs, etc.). With the help of natural accounting, systematic monitoring of the state of movement of specific types of material assets (fixed assets, finished products, etc.) is carried out and control is exercised over their safety, as well as over the volume of the process of procurement, production and sale of products.

Labor meters used to reflect in accounting the amount of working time spent, calculated in working days, hours, minutes. Labor meters, in combination with natural ones, are used to calculate the amount of wages, identify labor productivity, determine production standards, etc.

money meter occupies a central place in accounting and is used to reflect a variety of economic phenomena and summarize them in a single monetary value. Only with the help of a monetary meter can one calculate the total value of the heterogeneous property of an enterprise (buildings, machine tools, materials, etc.). The monetary meter is expressed in rubles and kopecks. By means of them, the costs incurred (expenses) of the enterprise, previously expressed in labor and natural meters, are summarized. A monetary meter is necessary, in particular, for calculating the cost of production, determining the profit or loss of an organization, and reflecting the results of economic activity.

Functions, objects and tasks of accounting

Functions accounting:

1) controlling - ensures control over the safety, availability and movement of objects of labor, means of labor, funds, over the correctness and timeliness of settlements with the state and its services. With the help of accounting, three types of control are carried out: preliminary, current and subsequent;

2) information function - is one of the main functions, as it is a source of information for all departments of the enterprise and higher organizations. Information must be reliable, objective, timely and operational;

3) ensuring the safety of property. The performance of this function depends on the current accounting system, on the availability of specialization, warehouses, which are equipped with organizational equipment;

4) feedback function - accounting generates and transmits feedback information;

5) analytical function - with the help of it, the existing shortcomings are revealed, outline and analyze ways to improve the activities of the organization and its main services.

The objects of accounting are:

1) property of the enterprise - fixed assets, intangible assets etc.;

2) obligations of the enterprise - settlements, transactions, etc.;

3) economic transactions - transactions related to the activities of the enterprise.

The main tasks of accounting:

1) timely and correct performance of the necessary calculations and obligations;

2) operational control over the correctness and reliability of information in accounting documents;

3) timely reflection of accounting data in accounting registers.

2. Historical overview of the most important stages in the development of accounting

Jean-Baptiste Demarché (1874-1946) is an outstanding French scientist who created the well-known and popular coat of arms of accountants, which depicts three objects (the sun, scales and the Bernoulli curve) and the motto "Science - conscience - independence"). Each item means something different:

1) the sun - coverage of the economic activities of the enterprise accounting;

2) scales - the importance of balance, its balance;

3) Bernoulli curve - infinity of accounting. Approximately from the second half of the XK century. in various countries, scientific directions began to form, schools that are designed to comprehend and use the accounting craft.

Italian school. This school was dominated by the legal interpretation of accounting. Representatives of this school are F. Villa, F. Marchi, J. Cerboni, J. Rossi and others. They were inclined to believe that the accountant takes into account and controls the activities of the storekeeper, cashier, as well as the rights and obligations of financially responsible persons (at that time they were called agents), the rights and obligations of legal and individuals, with whom the organization conducts settlements (at that time they were called correspondents), and not the values ​​of the organization.

Therefore, it was found that the accountant does not reflect cash at the checkout, not materials in stock, etc., but the responsibility of the cashier, storekeeper, etc. Each account was personalized, that is, it always had some responsible person behind it. At the same time, the double entry was determined by the rule of E. Degrange, which sounds like this: “The one who gives out is credited, the one who receives is debited.”

Already in the twentieth century. the question of the implementation of a special branch of jurisprudence - accounting law has been repeatedly raised, since an accountant is in some way a judge who applies state law in the course of his work. “Accounting is the algebra of law,” said the outstanding scientist P. Garnier.

French school. Here the economic interpretation of accounting played a significant role. Prominent representatives of this school are J. Courcelles-Senel, E. Leauté, A. Guillebeau, J. B. Dumarchais and others. They saw the main goal primarily in calculating the efficiency of the organization's economic activities, and not in direct control over the safety of the organization's values, as many of their Italian accountants colleagues did. With the help of the established methodology, it reflects the movement of fixed capital, all resources, values ​​of the organization, and not their rights and obligations in jurisprudence. It is from this that another explanation for the emergence of a double entry follows: there is no inflow of funds without their expenditure - this is how the representatives of this school assumed. This assumption was supported by the representative of the school, J. Proudhon, who argued that accounting was a political economy. He had his personal opinion: most economists are very bad accountants, who know nothing, as well as who do not understand the receipt and expenditure of funds and keeping books.

German school. This school attached great importance to procedural issues, the structure of counting forms, the sequence of accounting records. The main representatives of this school were F. Gyugli, I.F. Sher, G. Niklish and others. This school provides for a smooth transition to accounting from balance to account, and not vice versa, as was typical for the Italian and French schools. These schools, as mentioned above, argued that the debit and credit of any accounting account are "qualitatively homogeneous fields", the German school, in turn, argue that the value of the debit and credit of the accounting account varies depending on the account itself, whether it is passive or active.

American school. This school assumed that accounting is a tool for managing people, and people in turn manage an organization. From the side of psychology, accounting information is the only incentive for administrators, who are obliged to respond well to this incentive. If this does not happen, then the information has no value for accounting.

The main achievement of American scientists (G. Emerson, C. Harrison, C. Clark, W. Paton, etc.) was and is the design and implementation of methodological techniques, namely “standard-cost”, “direct-costing” and “ responsibility centers. At the same time, after some time, such a branch of accounting as management accounting was formed.

It can be concluded that each of these schools brought to the science of "Accounting" their specific ideas.

In the accounting life of our country in about the first half of the nineteenth century. included wonderful ideas that are being discussed and improved to this day.