Proceeding on Accounting

Educational and Research Institute of Economics and Management, NUFT

Aliona Lishilenko

It is believed that the material prerequisites account is established by the time of the original order. At this stage was laid computational basis of accounting, performed counting basic, accounting objects and their use value.

Accounting is the recording of financial transactions and storing, sorting, retrieving, summarizing, and presenting the information in various reports and analyses.

One part of accounting focuses on presenting the information in the form of general-purpose financial statements (balance sheet, income statement, etc.) to people outside the company.

Accounting also entails providing a company's management with the information it needs to keep the business financially healthy.

The function of accounting is the financial analysis of the company, which shows which areas are needed to work to improve it.

Accountant is classified by: official hierarchy in the activities, size of the company, the number of legal entities.

Accounting obligation to monitor the accurate and timely payment of taxes and financial obligations of the company. Maintain accurate records of work in the enterprise for reporting the inspection bodies.

Accounting records of working with taking into account the economic resources and facilities account.

Each type of activity is recorded in the accounting system.

Accountant determine which accounts are needed to make profits, and from which to write off the cost.

Accountants can work with the balance, finance, taxes in all areas. They have opportunities for career. Responsibilities and knowledge which accountant needed.

Coordination of accounting at the enterprise.

At the present stage of computing there are quite number of software products, use of which is the key to successful development of the accounting process at the company.

Types of accounting.

Financial accounting focuses on the reporting of an organization's financial information to external users, such as investors, regulators and suppliers.

Management accounting focuses on the measurement, analysis and reporting of information that can help managers in making decisions to fulfil the goals of an organization.

Statistical records are designed to build integrated the information used in managing the economy at the state level.

Operational or operational-technical account is used to obtain information about the plan of production, working time etc.

The purpose of accounting is to provide users with decision-making, accurate and unbiased information about the financial condition, results of operations and cash flows of the enterprise.

Users of accounting are divided into external and internal ones.

External users are banks, lenders, investors, statistics authorities, tax authorities, etc; inside users are: the company's management, founders, shareholders, employees of the company.

The product of accounting is accounting information, accounting and decision-making projects. The product of accounting is intangible, tangible only the media.

Subject of accounting is to research and display the state assets, their use and the results of the company, summed up in terms of money, to meet the needs of enterprise management.

Objects of accounting are assets, capital, liabilities, business processes, costs, revenues.

The assets of the company are proprietary objects, tangible or intangible cost carriers that are derived from the previous business processes and who has the ability to bring future benefits - income company.

Commitment are debt of the company, arising from past events, the settlement of which in the future is expected to help enterprise resources reduction, embodying economic benefits.

Equity is the part of the companys assets remaining after deducting its liabilities.

Revenues are the increase in economic benefits in the form of assets or income reduction commitments, which increases the equity of the company.

Costs are reduction in economic benefits in the form of assets outflow or increase in liabilities, leading to decrease in equity of the company.

So, accounting is the main source of economic information and important means of monitoring the financial and economic activities of the company.


1. : ϳ. 2- . : Գ , 2012. 540 .

2. : . . 3- ., . . .: , 2010. 578 .

Scientific supervisor: L. Vlasenko