Бухгалтерский учет в Российской Федерации

Accounting in the Russian Federation

Accounting is the formation of documented systematized information about accounting objects in accordance with the requirements established by law, and the preparation of accounting financial statements based on it.

What information is collected about is called accounting objects. These include:

1. Facts of the company's business activities. For example, transactions or transactions that affect the financial results of the company.

2. Assets — the property and property rights of the company, from which it is possible to obtain economic benefits. These are, for example, real estate, unsold goods, machinery and equipment, money in the cash register. Also, the assets include the debts of buyers.

3. Obligations — debts of the company. For example, loans, debts owed to suppliers, or advances received from customers.

4. Sources of financing — the money that the company uses for its work. For example, the authorized capital, the profit received, depreciation charges, money from the sale of property.

5. Income — money or tangible assets that the company has earned.

6. Expenses — money or material assets that the company has spent on its work. These are, for example, funds to pay rent and taxes, salaries, purchase goods or materials.

The head is obliged to entrust accounting to the chief accountant or other official of the company or to conclude an agreement on the provision of accounting services with a third-party company or an individual.

Some organizations are allowed to keep accounting records in simplified ways.

The main tasks of accounting:

1. Show all business activities, including transactions with counterparties and buyers;

2. Count assets — goods, equipment, cash and property;

3. Take into account the financial obligations of the business and income.

Data analysis allows us to draw a conclusion about the financial result of the enterprise, calculate profit or loss after the sale of goods, works or services for the reporting period. Accounting is the formation of documented systematized information about accounting objects in accordance with the requirements established by law, and the preparation of accounting financial statements based on it.

What information is collected about is called accounting objects. These include:

1. Facts of the company's business activities. For example, transactions or transactions that affect the financial results of the company.

2. Assets — the property and property rights of the company, from which it is possible to obtain economic benefits. These are, for example, real estate, unsold goods, machinery and equipment, money in the cash register. Also, the assets include the debts of buyers.

3. Obligations — debts of the company. For example, loans, debts owed to suppliers, or advances received from customers.

4. Sources of financing — the money that the company uses for its work. For example, the authorized capital, the profit received, depreciation charges, money from the sale of property.

5. Income — money or tangible assets that the company has earned.

6. Expenses — money or material assets that the company has spent on its work. These are, for example, funds to pay rent and taxes, salaries, purchase goods or materials.

The head is obliged to entrust accounting to the chief accountant or other official of the company or to conclude an agreement on the provision of accounting services with a third-party company or an individual.

Some organizations are allowed to keep accounting records in simplified ways.

The main tasks of accounting:

1. Show all business activities, including transactions with counterparties and buyers;

2. Count assets — goods, equipment, cash and property;

3. Take into account the financial obligations of the business and income.

Data analysis allows us to draw a conclusion about the financial result of the enterprise, calculate profit or loss after the sale of goods, works or services for the reporting period.