Economy
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 company’s 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.
REFERENCES
1. Àíãë³éñüêà ìîâà: ϳäðó÷íèê. – 2-å âèä. – Êè¿â: Ô³ðìà «²íêîñ», 2012. –
540 ñ.
2. Áóõãàëòåðñüêèé îáë³ê: Íàâ÷.
ïîñ³áíèê. — 3-òº âèä., ïåðåðîá. ³ äîï. — Ê.: ÊÍÅÓ, 2010. — 578 ñ.
Scientific supervisor: L. Vlasenko