Topic: Lan-testing on Theory of Accounting
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1/196. Where did the accounting term first appear - credit ?
2/196. Who first introduced the concept of bookkeeping (accounting)?
2) Luca Pacioli
3/196. What did simple accounting recognize as the main object?
3) Property
4/196. In what year did the concepts of "double entry" and "accounting" appear in Russia?
5/196. In what year did the word "accountant" appear in Russia?
6/196. When did accounting originate in Russia as a science?
7/196. What is the object of accounting?
7) Assets of the organization, its obligations and facts of economic activity carried out in the course of their activities
8/196. What meters are used in business accounting to reflect the property of organizations?
8) In-kind, labor and cash
9/196. Specify the tasks of accounting information depending on the management functions:
9) Information, control, planned, analytical security
10/196. Specify the main stages of accounting:
10) Formation of primary information, classification and generalization of the information received in accounts and accounting registers, formation of reporting indicators, analysis and economic decision making
11/196. What are the basic accounting requirements?
11) mandatory compliance during the year with the adopted accounting policy and maintenance of assets and liabilities, as well as business transactions in rubles
12/196. The main tasks of accounting include:
12) formation, provision of information, timely prevention of negative phenomena, identification of on-farm reserves and forecasting of the results of the organization's activities for current period and for the future
13/196. The users of accounting information are:
13) internal and external users
14/196. What are the characteristics of the usefulness of accounting information?
14) value, reliability
15/196. The basic principles of accounting are:
15) autonomy, double entry, monetary measurement, continuity of accruals, prudence
16/196. Chart of accounts is:
16) grouping the facts of economic activity (assets, liabilities, financial business transactions, etc.) It contains the names and numbers of synthetic accounts (first-order accounts) and sub-accounts (second-order accounts)
17/196. What principles underlie the Code professional ethics accountant?
17) objectivity, independence, competence and honesty
18/196. Specify new synthetic accounts according to the new accounting plan:
19/196. To what level of the system do accounting laws issued in Russia belong?
19) to the third
20/196. What level are the working documents of the organization that form its accounting policy?
20) to the second
21/196. To what level of the system of normative legal acts do the published Regulations on accounting?
21) to the first
22/196. the federal law"About accounting":
22) is the basis for further improvement and development of accounting in the Russian Federation and contributes to the approximation to the International Accounting Standards
23/196. The subject of accounting is:
23) current, financial and investment activities of an economic entity, evaluated in monetary terms
24/196. To objects that provide current, financial and investment activity, refer:
24) assets, accounts payable, equity
25/196. To objects that make up current, financial and investment activities include:
25) economic and financial processes, financial results
26/196. According to the time of use in the production process, assets are classified into:
26) current and long-term
27/196. The current assets are based on:
27) cash
28/196. In accordance with the grouping of assets of an economic entity by type, receivables are:
28) funds in settlements
29/196. Depending on the maturity of the obligations, there are:
29) long-term and short-term borrowed capital
30/196. The accounting method is:
30) a set of methods and techniques by which the subject (objects) of accounting is known
31/196. "The way in which the assets of an economic entity receive monetary value" is equivalent to the content of the accounting method element - this definition is:
31) grades
32/196. Accounting assumptions are:
32) continuity of activity, property isolation, priority of content over form, consistency
33/196. Accounting requirements include:
33) completeness, prudence, rationality, temporal certainty of the facts of economic activity, the sequence of application of accounting policies
34/196. Which of the accounting principles corresponds to the definition "the property and obligations of an economic entity exist separately from the property and obligations of the owners of this organization"?
34) property isolation
35/196. What is the role of accounting accounts?
35) Designed to group the assets of the current reflection, generalization and control over the data of the facts of economic activity on qualitatively homogeneous grounds
36/196. Account activity is determined by:
36) By economic content, active part of the balance sheet, debit balance
37/196. How to determine the passivity of the account?
37) According to the General Ledger, turnover sheet, active part of the balance sheet
38/196. The relationship between the accounts and the balance sheet is established:
38) According to the balances of the balance sheet items, accounting accounts are opened, and on the basis of the balances of the accounting accounts, a balance sheet is drawn up
39/196. What is the difference between a balance sheet and a balance sheet?
39) Accounting accounts reflect the current facts of economic activity and total data for reporting periods in monetary, natural and labor indicators The balance sheet reflects only the final data that serve as the basis for analyzing the organization's activities
40/196. Determine the correct order of entry on the active account:
40) On an active account, the initial balance is written in debit, the increase is in debit, the decrease is in credit
41/196. How to determine the final balance on active accounts?
41) To initial balance debits add debits and subtract credits
42/196. How to determine the final balance on passive accounts?
42) To the initial credit balance credit turnover is added and debit turnover is subtracted
43/196. What is the meaning of double entry?
43) The fact of economic activity is reflected in the accounts twice in the debit of one account and simultaneously in the credit of another account interconnected with it for the same amount
44/196. Which of the following schemes of accounts reflects the correctness of maintaining an active-passive account 76 "Settlements with different debtors and creditors"?
45/196. What is the relationship between synthetic and analytical accounts?
45) balance one, turnover and balance two for all analytical accounts equals balance one, turnover and balance two of the synthetic account
46/196. What is the main accounting purpose of the turnover sheet for synthetic accounts?
46) Make a periodic summary of the sums of turnovers and balances for all synthetic accounts to check the accounts. Compiling a balance sheet and general familiarization with the state and changes in the organization's assets.
47/196. What equality of results should be preserved in the columns of the turnover sheet for synthetic accounts?
47) The total of debit opening balances is equal to the total of credit opening balances, the total of debit turnovers is equal to the total of credit turnovers, the total of debit ending balances equals the total of credit closing balances
48/196. Indicate the correct entry "Cash received from the current account to the cash desk for the payment of wages":
48) Dt 50 Kt 51
49/196. Specify the correct posting "Materials received from suppliers. Settlements not made":
49) Dt 10 Kt 60
50/196. Specify the correct posting "Accrued wage employees of the main production":
50) Dt 20 Set 70
51/196. Indicate the correct entry "A short-term bank loan credited to the current account":
51) Dt 51 Kt 66
52/196. Specify the correct posting "Materials issued to the main production":
52) Dt 20 Set 10
53/196. Indicate the correct entry "Issued from the cash desk salary to the organization's personnel":
53) Dt 70 Kt 50
54/196. Specify the correct entry "Supplier invoices paid for previously received materials":
54) Dt 60 Kt 51
55/196. That is classification feature grouping accounts by economic content?
55) groups on the basis of the homogeneity of the economic content of the indicators reflected in them, assets, liabilities and business transactions
56/196. What sections are accounts divided into when classifying according to economic content?
56) accounts of the assets of the enterprise, its liabilities and facts of economic activity
57/196. Which group of accounts, when classified by economic content, includes accounts: 66 "Settlements on short-term loans and borrowings" and 67 "Settlements on long-term loans and borrowings"?
57) To the group of accounts of borrowed sources of asset formation
58/196. What are the main groups divided into accounts by structure?
58) Accounts main, regulatory, distribution, cost matching, financial performance, off-balance sheet
59/196. Which group of accounts, when classified by structure, do accounts 90 "Sales" and 91 "Other income and expenses" belong to?
59) to a group of matching accounts
60/196. Select from the list of accounts a group according to the property account by composition and location:
61/196. Specify the property accounts by source of education:
62/196. Mark in the given answers the main active accounts:
63/196. Mark in the following groups the main passive accounts:
63) 90. 98. 84. 80
64/196. Mark the calculation accounts in the following groups:
65/196. AT Which group are distribution accounts?
65) 96. 25. 26. 98
66/196. In which group are regulatory accounts reflected?
67/196. Indicate in which group the budgetary distribution accounts are shown:
68/196. Which classification group do accounts 90 and 91 belong to?
68) to the matching
69/196. Choose the expression that gives the most correct definition. accounting documents:
69) a written certificate that confirms the fact of business transactions
70/196. From the list of accounting documents, select administrative documents:
70) invoice for the release of materials into production
71/196. Which of the following are supporting documents?
71) a receipt for depositing money into the cash desk of another organization
72) accounting
73/196. Select the primary accounting document from the list below:
73) cash receipt order
74/196. What is the difference between cumulative and consolidated documents?
74) a consolidated document is drawn up on the basis of primary documents, a cumulative document is primary document
75/196. Of the above documents, the external one is:
75) waybill for the shipment of products
76/196. An accounting account is:
76) indication of correspondence account in
77/196. Taxation of accounting documents means:
77) assessment of natural indicators in monetary terms and calculation of the amount
78/196. Documentation is:
78) the path that a document takes from the moment it is drawn up to being archived
79/196. What are details of accounting documents?
79) indicators contained in the document, characterizing the business transaction and giving it legal force
80/196. Specify the elements of accounting processing of documents:
80) taxation, grouping, accounting
81/196. Documents in the order of compilation are divided into:
81) primary and summary
82/196. Documents by appointment are classified into:
82) administrative and justifying
83/196. Personal accounts and personal files of workers and employees are stored:
84/196. Primary monitoring is carried out in order to:
84) subsequent processing of the observed facts of economic activity
85/196. The primary observation is:
85) assessment and selection of data on the facts of economic activity
86/196. Primary accounting document is any material carrier data:
86) on the objects of accounting, which allows you to legally confirm the fact of the operation
87/196. Documents can be classified according to the following criteria:
87) appointment, method of coverage of operations, structure, place of compilation, method of compilation, structure
88/196. When classified by purpose, documents are divided into:
88) administrative, exculpatory, accounting, combined
89/196. Accounting documents are used for:
89) preparation of information for reflection in accounting registers
90/196. For the implementation of accounting records, the following documents are the basis:
90) acquittal
91/196. Documents according to the method of compilation are divided into:
91) machine and manual
92/196. Documents are divided by volume into:
92) one-time and cumulative
93/196. Documents upon receipt in the accounting department are subject to verification:
93) arithmetic, essentially reflected operations, formal
94/196. Formal verification of documents is a verification:
94) completeness and correctness of filling in details
95/196. Arithmetic checking of documents is a check:
95) the correctness of the calculation of cost indicators
96/196. A substantive verification of the facts of economic activity reflected is a verification of:
96) legality and expediency of transactions
97/196. The basis for assessing the assets of an organization is the principle:
97) uniformity and reality
98/196. Under the actual procurement cost of objects of labor is understood:
98) the cost of acquired objects of labor and transport and procurement costs
99/196. Production costs are divided by homogeneity into:
99) single element and complex
100/196. Production costs in relation to the volume of output are divided on the:
100) conditionally constant and variable
101/196. Production costs according to the method of inclusion in the cost of production are divided into:
101) direct and indirect
102/196. Under the direct costs of production are understood:
102) expenses associated with the manufacture of specific products
103/196. Under indirect costs are understood:
103) costs associated with the manufacture of two or more products
104/196. Finished products is the product:
104) released from production and delivered to the warehouse
105/196. Finished products in the accounts are reflected in:
105) actual production cost
106/196. Finished products released from production are evaluated by:
106) actual production cost
107/196. Products sold are valued at:
107) full actual cost price
108/196. Under the full actual cost of goods sold is understood:
108) actual cost production and sales
109/196. Selling costs are:
109) direct and indirect
110/196. Account 90 "Sales" reflects:
110) full actual cost of goods sold
111/196. The entry "Dt account 62" Settlements with buyers and customers" - Kt account 90 "Sales" reflects:
111) the debt of the buyer for the products delivered to him
112/196. When fuel is supplied to the forging shop for technological purposes, the following entry is made on the accounts:
112) Dt sch 23 "Auxiliary production" -Kt sch 10 "Materials", subaccount Fuel"
113/196. The release of materials to auxiliary production shops is reflected in the entry:
113) Dt sch 23 "Auxiliary production" - Kt sch 10 "Materials"
114/196. Recording "Dt account 20 "Main production" - Kt account 69 Calculations for social insurance and security" means:
114) inclusion in the cost of production of deductions for social insurance and security from the amounts of accrued wages of workers in the main production
115/196. The write-off of overhead costs of the assembly shop is made:
115) D-t sc 20 "Main production" - K-t sc 25 "General production costs"
116/196. For the identified shortage of work in progress in the main production shop, an entry is made:
116) Dt sch 94 "Shortages and losses from damage to valuables" - Kt sch 20 "Main production"
117/196. The entry "Dt account 90 "Sales" - Kt account 43" Finished products" means:
117) writing off the production cost of products sold
118/196. The write-off of the actual production cost of sold products is reflected in the entry:
118) Dt sch 90 "Sales" -Kt sch 43 "Finished products"
119/196. What methods are used in accounting to correct erroneous entries?
119) Corrective method, additional posting and red storno method
120/196. What is an account register?
120) Tables of a special form, intended for registration of business transactions
121/196. By According to the scope of the content of operations, accounting registers are divided into:
121) Synthetic and analytical
122/196. To what type of registers by the nature of the entries does the cash book belong to?
122) chronological
123/196. What type of registers does the General Ledger refer to in terms of content?
123) Synthetic
124/196. Is the content of accounting registers a trade secret?
124) yes, is
125/196. The "red storno" method is applied:
125) To correct erroneous entries and to reflect corrective deviations from normative data
126/196. What register is the main one in the automated form of accounting?
126) Journal of business transactions
127/196. Synthetic accounting in the memorial-order form of accounting is carried out in the following two registers:
127) Registration Journal and General Ledger
128/196. Which register is the main journal-order form accounting?
128) General ledger
129/196. Data from the Cash Book in the journal-order form of accounting is transferred to:
129) Journal Order
130/196. What kind two main types accounting registers used in the journal-order form of accounting?
130) Order journals and auxiliary statements
131/196. What register is the main one in a simple form of accounting?
131) Book of business transactions
132/196. The main disadvantages of the memorial-order form of accounting are (select two correct answers):
132) A large amount of accounting work falls on the end of the period, Inability to automate
133/196. How are errors in outgoing and incoming orders corrected?
133) Corrections are not allowed
134/196. The form of accounting is called:
134) The set of accounting registers that predetermine the relationship of synthetic and analytical accounting, methodology and technique for registering business transactions, technology and organization of the accounting process
135/196. By the nature of the records, accounting registers are divided into:
135) Chronological, systematic and combined
136/196. Is it required to output information to paper media when maintaining accounting registers on machine storage media?
136) It should be possible to display accounting registers on paper media
137/196. Who is responsible for the correct reflection of business transactions in accounting registers?
137) Employees who compiled and signed them
138/196. What is inventory?
138) clarification of the actual availability of property and financial obligations by comparing them with accounting data for a certain date
139/196. Who takes inventory in an organization?
139) accountants
140/196. What is the classification of the inventory by the scope of coverage of objects?
140) partial, periodic, complete, selective
141/196. When is an inventory required?
141) before compiling annual accounts, when transferring property for rent, sale, redemption, when changing financially responsible persons, revealing the facts of theft and natural disasters
142/196. What entry in the accounts reflects the surplus of inventories?
142) D-t 10, 43 K-te1
143/196. Where is the shortage inventories within the limits of natural loss?
143) Dt 20 Kt 10
144/196. What record reflects the shortage and damage of materials, which refers to the perpetrators?
144) Dt 94 Kt 10, Dt 73 Kt 94
145/196. What record reflects the shortage of fuel in the general plant warehouse, if the court refuses to recover damages from the perpetrators?
145) D-t 91 K-t 73
146/196. Mark the main types of balance sheets:
146) intermediate, annual, introductory, dividing, sanitized, liquidated, consolidated
147/196. The balance sheet is:
147) a method of economic grouping and generalization of assets according to the composition and location of the sources of its formation, expressed in monetary value and compiled on a certain date
148/196. Which of the following sections and groups are classified as liabilities of the balance sheet?
148) long-term and short-term liabilities
149/196. Which section of the balance sheet shows the amount of current assets?
149) section II of the asset balance
150/196. What part of the balance sheet accounts payable suppliers?
150) in the V section of the liability
151/196. Which section of the balance sheet shows accounts receivable?
151) in the II section of the asset balance
152/196. What is the purpose of an opening balance sheet?
152) when creating a new organization
153/196. Which of the equalities is required in balance sheet?
153) equality of the results of the asset and liabilities of the balance sheet
154/196. What is the name of the balance sheet, in which there are no articles "Depreciation of fixed assets", and "Depreciation intangible assets", i.e. accounts 02, 05?
154) net balance
155/196. The liquidation balance sheet is drawn up:
155) from the beginning of the liquidation period of the organization
156/196. What type is the fact of economic activity "Unrecorded fixed assets identified during the inventory" credited?
156) to the third type
157/196. What type is the fact of economic activity, "Incoming materials received from suppliers"?
157) to the third type
158/196. What type is the fact of economic activity "Issued from the cash desk salary to the staff of the organization"?
158) to the fourth type
159/196. What type is the fact of economic activity "Vacation pay accrued at the expense of the reserve for vacation pay"?
159) to the second type
160/196. What what is meant by financial statements?
160) a unified system of data on property and financial position organization based on the results of its economic activities, compiled on the basis of accounting data in accordance with established forms
161/196. The composition of the annual financial statements include:
161) balance sheet, profit and loss statements, explanations to the balance sheet and income statement, auditor's report
162/196. Who is required to report?
162) founders, state statistics bodies, executive authorities, banks, tax office and other users in accordance with the current legislation of Russia
163/196. Annual financial statements are submitted:
163) within 90 days after the end of the year
164/196. Interim financial statements are submitted:
164) within 30 days after the end of the quarter
165/196. Does the organization have the right to publish the annual accounting report in the public press?
166/196. What indicators make up the profit (loss) before tax in f. #2 "Profit and Loss Statement"?
166) profit (loss) from the sale plus other unrealized income and minus unrealized expenses, plus operating income and minus operating expenses
167/196. What indicators make up the inflow Money by f. #4 "Cash flow statement"?
167) proceeds from the sale of goods, products, fixed assets and other property, advances received, credits, loans, budget allocations, dividends, interest on financial investments
168/196. What groups of indicators characterize ordinary activity organizations in explanatory note to the balance sheet and income statement?
168) characteristics of fixed assets evaluation indicators business activity and financial results and financial condition
169/196. Accounting policy- This:
169) a set of ways and methods of accounting
170/196. What are the accounting policies of an organization?
170) methodological, organizational, technical
171/196. Responsibility for the formation of accounting policies in the organization are:
171) Chief Accountant organizations
172/196. Which section of the organization's accounting policy reflects the change in accounting policy?
172) in the second
173/196. What requirements are taken into account when forming an accounting policy?
173) completeness, timeliness, prudence, consistency, rationality, content priority over firm
174/196. When are accounting policies allowed to change?
174) legislative and regulatory acts, the development of new ways of introducing accounting, as well as a significant change in the activities of the organization
175/196. Responsibility for the organization of accounting is borne by:
175) head of the organization
176/196. Can the head of the organization entrust accounting and reporting to another specialized organization on a contractual basis?
176) can, if the organization does not have an accounting service
177/196. Can the chief accountant perform duties directly related to liability?
177) may, in agreement with the bank and the inspection of the Ministry of Taxes and Duties
178/196. Who is appointed to the position of Chief Accountant?
178) department for accounting methodology of the Ministry of Finance of the Russian Federation
179/196. Who in the organization is responsible for the formation of accounting and tax policies?
179) chief accountant
180/196. Can the chief accountant accept documents for execution on transactions that are contrary to the law and violate contractual and financial discipline?
180) may, in agreement with the inspection of the Ministry of Taxes and Duties
181/196. The Chief Accountant is responsible for:
181) shareholders
182/196. Upon dismissal of the Chief Accountant from his position and transfer of affairs to the newly appointed Chief Accountant, the following must be carried out:
182) transfer of the seal of the organization under the act
183/196. What main documents of the organization regulate the procedure for conducting an inventory and methods for assessing types of property and liabilities?
183) inventory list
184/196. What does the Chief Accountant provide in accordance with the law "On Accounting"?
184) taxation and accounting of primary documents
185/196. As of January 1, 2004, approved and accepted for execution by international standards financial reporting:
186/196. Which of the following expressions corresponds to the translation " International Standards financial statements"?
187/196. Which of the definitions characterizes the content of the term "International Accounting Standards"?
187) is a set of accounting rules that are advisory in nature
188/196. Assets in the balance sheet prepared in accordance with the requirements of IFRS are arranged in the following order:
188) descending liquidity
189/196. Mandatory elements of financial reporting in the IFRS system are:
189) assets, liabilities, income, expenses, capital
190/196. The reliability of financial statements means the absence of:
190) material errors and distortions that may misinform the user
191/196. "International Accounting Standards" is:
191) a set of rules, methods and accounting procedures developed by highly professional international organizations which are advisory in nature.
192/196. The IFRS financial reporting chain is:
192) achieving maximum profit
193/196. According to IFRS, financial and management accounting In the organisation:
193) financial - necessarily, managerial - not necessarily
194/196. By IFRS results activities of the organization are recognized:
194) upon the fact of commission, regardless of the moment of receipt or payment of funds
195/196. IFRS determines that interim reporting is considered less reliable than annual reporting because:
195) no audit required for interim reporting
196/196. According to IFRS, the main requirements for financial reporting are:
196) understandability, relevance, reliability, comparability
07/07/08 at 15:42
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1. During the period of simple unigraphic accounting, the following techniques were developed:
a) accounts, inventory, current accounts, estimates;
b) accounts, double entry, inventory, counter current;
c) inventory, counter current, unified monetary meter, balance.
d) accounts, double entry, budgeting.
2. The main object of "desk accounting" was recognized:
a) property, including cash;
b) cashier;
in) financial results;
d) checking account.
3. Why is the outstanding mathematician Luca Pacioli famous?
a) substantiated 2 levels of accounting accounts (synthetic and analytical);
b) grouped the facts of the economic life of the enterprise to 150 postings;
c) first described the double entry system;
d) discovered the concept of balance.
4. Economic accounting is:
a) one of the management functions;
b) the type of work performed by a person in terms of the quantitative and qualitative characteristics of the subject being studied;
c) observation, measurement and registration of the process of material production.
5. All accounting information is divided into information:
a) operational and statistical accounting;
b) operational, accounting and statistical accounting;
c) regulatory, accounting, planned;
d) synthetic and analytical accounting.
6. According to the Tax Code of the Russian Federation, income tax has tax rate:
a) 20%;
b) 0%, 10%, 18%;
7. Users of accounting information having a direct direct financial interest are:
a) tax authorities;
b) investors, creditors;
c) suppliers, statistical bodies, stock exchanges;
d) bodies of the Ministry of Internal Affairs.
8. The general methodological guidance for accounting in the Russian Federation is carried out by:
a) the Government of the Russian Federation;
b) the Ministry of Finance of the Russian Federation;
c) Institute of prof. accountants;
d) federal law.
9. Norms, which documents have priority?
a) Accounting Regulations;
b) Law “On Accounting”;
d) Orders of the Government of the Russian Federation.
10. What accounting method began to be applied at the end of the 15th century and is the main one at the present time?
a) inventory;
b) double entry;
d) financial statements.
11. The purpose of economic accounting is:
a) protection of the property of enterprises;
b) documenting all business transactions;
c) obtaining maximum profit;
d) receiving a loss of the enterprise.
12. In economic accounting, meters are used to reflect the property of enterprises:
a) monetary, labor, natural;
b) monetary, natural;
c) labor, money, quality;
d) direct and indirect.
13.Users accounting information subdivided into:
a) persons directly involved in management;
b) organizations and persons not working at the enterprise, but having a financial interest;
There are just accountants-analysts, and there are accountants-managers who are able to effectively fulfill their most important role in management accounting. What Qualifications Should Such an Accountant Have? There are several qualities that have been formulated from the positive experience of thousands of Western commercial enterprises.
Unigraphic accounting (simple accounting) informationally reproduced the facts of economic life in the units of measurement in which they arose. It has gone through five stages in its development.
The use of accounts to register changes in economic assets and reflect settlements with individuals and legal entities, the legal regulation of accounting records led to the emergence of the so-called simple accounting. It represented a system of continuous and systematic monitoring of the course of the economic process. Simple bookkeeping allowed to create single system accounting and take control of all the material and monetary resources of the enterprise, as well as its calculations. But this system also had significant negative points in accounting there was no mirror reflection, initially too many conventions and assumptions penetrated into it; it was clearly of a registration nature; accounting funds for determining
In the Middle Ages, two main areas of accounting are formed - cameral and simple accounting. The cameral proceeded from the fact that the cash desk, expected receipts, and also payments from it were recognized as the main object of accounting. All receipts and payments of funds were subject to registration, and income and expenses were established in advance. Simple bookkeeping involved property accounting, including cash, and income and expenses became required for the accountant. All property accounts were kept on a debit-credit basis, but own funds accounts were not yet included in the information accounting system. The continuing growth of the commodity economy put forward accounting in the first place. cash and monetary obligations(century-
Simple accounting allowed to take control
Simple bookkeeping created
Simple bookkeeping recognized as the main object
However, these remarks could not seriously oppose Pacioli's dogma, and he became, perhaps, the most important principle of modern accounting thought, because all accountants agree that without double entry there is no and cannot be double entry bookkeeping. (Things come to the point of absurdity for small businesses, simple accounting is introduced, and someone successfully proposes a methodology for how to draw up a balance sheet based on its data.) However, conviction, as G. Pierce (1839-1914) well showed, ... is a mental a habit in accordance with which we will act when the opportunity presents itself [Pearce, p. 217].
Now let us turn to those who tried to derive double entry from internal causes, from the genesis of the counting idea. Some deduced it from the paradigm of simple accounting, others from cameral, and in the latter case, one group of scientists focuses on the Cash account as the starting point of development, the other on the evolution of checking accounts.
Simple bookkeeping reflected about 80% of all the facts of economic life using double entry. At first, it was of a purely naturalistic nature ... each calculated ratio presupposes, - wrote I. G. Maksimov, - besides the owner, another person. Here is a full allusion to double bookkeeping. This means that the order of double counting in personal calculations was reflected at the very first steps of human society and manifested itself by itself, due to logical necessity.
A variety of simple bookkeeping in medieval and bourgeois Europe was considered the so-called cameral bookkeeping, which focused on accounting for cash and estimates (budget). It was a detailed accounting of the cash desk with the allocation of accounts opened for each type of receipts and payments in accordance with the intended appropriations.
The most significant thing in cameral accounting was the circumstance that it provided not only for the registration of facts of economic life that had already taken place, but also of those facts that had yet to take place. This allowed the administration to systematically monitor the implementation of the estimate. Simple accounting made it possible to create a unified accounting system and take control of all the material, cash assets of the enterprise and all its calculations. But this seemingly perfect system of mirror reflection had its own flaws, firstly, the reflection, in essence, was not a mirror reflection, already initially too many conventions and assumptions penetrated into it; secondly, accounting was purely registration in nature, did not reveal the legal and economic meaning thirdly, there were no accounting tools for determining the purpose of the economy - the amount of profit; fourthly, there were no results that would automatically control the amounts reflected in the accounting. It is no coincidence that W. Sombart wrote that the lack of desire and ability to count accurately is most clearly manifested in the accounting of the Middle Ages. That the scores must inevitably converge is an idea that belongs exclusively to modern times (ibid.).
Although this definition covers the concept of simple bookkeeping, nevertheless, the author himself did not mean this, which follows from his statement ... simple bookkeeping cannot be considered from a scientific point of view.
The invariant must include 1) a digraphic entry, since simple accounting is actually the same double one from which own funds accounts are removed, and, therefore, simple accounting acts as special case double 2) chronological and systematic recording at the same time 3) n - the number of levels of generalization of accounting information 4) a record that registers the accomplished and expected facts of economic life.
This assumption means that on the balance sheet of the organization there should not be property that does not belong to this organization. Property under the control of the organization, but not owned by it, is accounted for off the balance sheet (on off-balance accounts) according to the rules of simple accounting, i.e. without the use of double entry accounting.
At first glance, everything is simple. Payroll accountants perform calculations weekly, biweekly, or monthly. Why not just repeat the same calculations with an eye to the future Actually, that's exactly what they do. But the whole complexity of planning labor costs is by no means in the calculations. The main thing is the decisions that precede the calculations.
The functions of auditors go beyond certifying the fact of the reliability of reports based on the results of checking the financial activities of their clients. For example, the responsibility of the inspectors also includes advising the administration of the company on management issues, etc. There are also simple accountants-consultants who work privately and are involved by their clients in special cases. At the same time, each of the users of audit services, taking care of their own interests, objectively needs the functions that auditors perform.
Highlighting changes. The authors, and it is important to emphasize this, require disclosure in the explanatory notes to the financial statements of significant (material) facts of economic life that occurred from the moment the report was drawn up and the date it was signed after it was drawn up. This makes the financial statement realistic enough, revealing its true content by the time users begin to get acquainted with it. And hence the most important conclusion that can be drawn from this fundamental book is that accounting information is compiled by an accountant not for himself, not for reporting and not for show, but for people. There are many people, their interests are contradictory and even often antagonistic, but an accountant, fulfilling his duty and following the spirit and letter of the law, nevertheless must always understand that behind the columns of numbers, behind accounting information, there are the interests of users and the authors are not without pride in the last twenty the fourth chapter is written From the first pages of this book, the question of what information should be presented to the public by the head of the company runs like a red thread. Not just an accountant, the authors emphasize, - the head of the company, because it is he who is responsible for
Accounting (department, department, management or just accounting) is one of the structural divisions of the bank. Its structure depends on the types of services performed and the number of clients served. The accounting department may have an operating department that provides settlement and cash services to the cash desk, the department of intra-bank accounting, a division for specific types of accounting services for deposits, loans, foreign currency, etc. Or the last divisions may not be created, and there is an accountant in the staff of each industry department.
Each accountant was responsible for his own account (group of accounts), received the primary document (invoice, invoice), made a posting on his account and transferred this document to the next accountant. It is clear that modern ERP-systems allow you to entrust all these operations to one accountant. After entering the document, all postings are made automatically. But the company involved in the implementation of the information system in the accounting department specifically suggested that the management leave all the accountants in their places and do not change anything in their usual activities. Everyone began to work with enthusiasm, the social status of employees increased (now they are not just accountants, but users of the enterprise resource management system).
Due to high prices today, thousands of people in the United States are reverting to the primitively simple practice of bartering. Many are discovering that it is possible to make a commercial exchange of their goods or services for the goods or services of others they need. Lawyers, doctors, and accountants trade favors, and some savvy barterers manage to get their hair cut, dry cleaned, get their teeth fixed, and use other services without paying cash. The membership of an ever-growing number of barter clubs is replenished with many future barter practitioners.
For example, the director of a hospital, who has full line authority over its resources, can use hospital money to purchase any item by simply instructing an accountant to make a payment. This director may also have the power to decide which doctors should be hired, what salary should be set for each position, as well as select department heads and set goals for the hospital. Likewise, a sales manager can usually take final decision on the admission of new sales agents, regarding the estimated costs for each sales agent, on the question of which sales
payroll payroll . With piece-work and the wages of the worker depends not only on the hours worked, but also on
The issued time sheet at the end of the billing period is transferred to the accounting department for payroll for workers and employees. However, on the basis of the time sheet alone, wages can be calculated only for those workers and employees who are on a simple time wage. With a piecework and time-bonus system of remuneration, the wages of a worker depend not only on the hours worked, but also on the quantity and quality of the work performed. This means that in addition to the spent working time, it is necessary to take into account and document the amount of work performed by wiring, oil and gas production, oil production, parts manufacturing, etc.
This raises questions to which the director of the enterprise and, together with him, the chief accountant cannot find simple answers, on the solution of which the management of the financial and economic stability of the enterprise depends.
L. Pacioli calls the account Guadagno e perdita, i.e. Profit and Loss. This name stemmed from the practice of simple bookkeeping. Under double entry conditions, losses are written on the left, on a debit, and profits are written on the right, on a credit, therefore, in most countries, the name of the account of losses and profits is accepted. In our country, such prominent authors as E.E. Sivere, R.Ya. Weizman, N.S. Lunsky, A.M. Galagan, also called this account.
Pay attention to the disclaimer known conditions. Many accountants of the old days always preferred accounts receivable to accounts payable in importance. Especially with simple bookkeeping. Many in those distant times believed that it was imperative to fully take into account receivables, and creditors should take care of accounting for accounts payable, i.e. the lenders themselves.
Nippa belonged to the accountants-practitioners, in his works simple bookkeeping was combined with the problems of analyzing the economic activity of agricultural estates. Nippa believed that the double (accounting. - Y. S.), with a thorough investigation, turned out to be completely unnecessary [Nippa, p. V].
W. Sombart (1863-1941) singled out features in double-entry bookkeeping that contributed to the emergence and development of capitalism 1) only the system of accounts allows you to reveal
Accounting- this is an ordered system for collecting, registering and summarizing information in monetary terms about the property, obligations of the organization and their movement through continuous, continuous and documentary accounting of all business transactions.
Accounting in accordance with the law on accounting can be maintained by: a chief accountant hired by an enterprise under an employment contract, a general director in the absence of an accountant, an accountant who is not a chief accountant, or a third-party organization (accounting support).
Accounting objects
The objects of accounting are the property of the organization, their obligations and business operations carried out by organizations in the course of their activities.
The main tasks of accounting
The main task of accounting is the formation of complete and reliable information (accounting reports) on the activities of the organization and its property status, which is necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external - investors, creditors and other users of financial statements. , on the basis of which it becomes possible:
prevention of negative results of economic activities of the organization;
identification of on-farm collateral reserves financial stability organizations;
control of compliance with the law in the implementation of economic operations by the organization;
control of expediency of economic operations;
control over the availability and movement of property and liabilities;
control over the use of material, labor and financial resources;
control of compliance of activities with approved norms, standards and estimates.
Basic elements of the accounting method
Accounting tasks are solved by using various ways and techniques, the totality of which is called the accounting method, which includes the following main elements:
Documentation - a written certificate of a completed business transaction, giving legal force to accounting data;
Evaluation - a way of expressing funds and their sources in monetary terms;
Accounting: details for an accountant
- Accounting policy for accounting purposes: what to consider in 2020?
Requirements established by the legislation of the Russian Federation on accounting, federal and (or) industry ... requirements established by the legislation of the Russian Federation on accounting, federal and (or) ... the right to choose individual elements of accounting state aid, must be reflected ... are taken into account according to the rules of other accounting standards. Identification of lease accounting objects ... provides the right to select individual elements of state aid accounting, respectively, you need ...
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Should be based on Federal Accounting Standards Reserves, Reserves, Long-term Contracts, Non-produced... should be based on Federal Accounting Standards Reserves, Reserves, Long-term Contracts, Non-produced... in transit are reflected in accounting in the assessment provided for government contract... normative legal acts governing accounting and preparation of accounting (financial) statements ...
- Accounting for vacations at the expense of reserves
Formation of postings in accounting in the document Reflection of salary in the accounting of the program "... in the account of obligations previously formed in accounting. Such amounts in ... accrued on account of liabilities formed in accounting. Such amounts can correspond to ... the document "Reflection of wages in accounting" can be set automatically, and ... the formation of postings to reflect vacation in accounting differences between types of transactions Annual ...
- Accounting for the purchase of real estate under an agreement on the assignment of rights to claims of equity participation in construction
hire)? How to take into account in the accounting of the organization ( general system taxation) apartment... .2012 N 12AP-7339/12). Accounting Acquired rights of a construction participant (rights ... .1.8 "Regulations on accounting long term investment"(letter from the Ministry of Finance ... acts of acceptance and transfer of apartments, disposal must be reflected in the accounting of the organization .... Instructions for the application of the Chart of Accounts for the financial and economic activities of organizations, approved ...
- Accounting registers in the form of electronic documents
Are presented for filling? If accounting registers (primary accounting documents) are formed ... 11 Instructions No. 157n accounting registers are compiled according to unified forms, ... (consolidated) accounting documents, accounting registers are compiled in the form of an electronic document ... within the framework of the workflow with the frequency of formation of registers accounting (transaction logs) on ... are reflected in the electronic accounting register by persons responsible for maintaining ...
- Are there any differences between FSBU 25/2018 Lease Accounting and IFRS 16 Leases?
The Federal Accounting Standard FSBU 25/2018 "Lease Accounting" was approved, which adopted ... the development of an accounting policy for Russian accounting? We conducted a comparative analysis of IFRS ..., if the rules for a specific accounting issue of the FSBU are not established. So...
- Documents and workflow in accounting: FSBU project
accounting documents; signing and correcting accounting documents; storage of accounting documents; accounting documents. Application ... FSBU “Documents and workflow in accounting ... records on accounting accounts. Storage of accounting documents The procedure for storing accounting documents is regulated by the article ...
- Changes in the law on accounting
Responsible for accounting. If accounting is transferred to another person (... accounting establishes the minimum necessary requirements for accounting, as well as acceptable methods of accounting ... and industry accounting standards, the rules for maintaining accounting and compiling accounting ... cases when accounting and storage of accounting documents are not organized by the head ...
- Accounting for rental objects in institutions since 2018
The accounting records of leased objects are carried out in accordance with federal standard accounting for ... changing their cost estimates in accounting, with early termination contracts for the use of ... non-financial assets as an independent object of accounting, and depreciation accrued on this ... contract - 360,000 rubles. In accounting in the interreporting period as of ..., institutions will be able to reflect innovations in accounting only after they enter into ...
- Capital construction on its own: reflection in accounting
Construction. How is construction reflected in accounting? Organization... construction. How is construction reflected in accounting? Before... -3515/08-C2). Accounting When accounting for transactions related to ... in particular, the Regulation on Accounting for Long-Term Investments, approved by a letter from the Ministry of Finance ... regulatory documents regulating the accounting procedure. So, according to paragraph 3 ...
- Is it possible to conclude an agreement with an organization on accounting, transferring the right to sign documents to it?
Justification for the conclusion: Accounting and storage of accounting documents are organized by the head economic entity...between representative and represented). Accounting is the formation of documented systematized information ... under an accounting agreement, they are limited to the accounting objects indicated above. Drafting ... to accounting registers. Accounting reporting In organizations where accounting is maintained on ...
- Responsibility for violations by officials of institutions of requirements for accounting, preparation and presentation of financial statements
Accounting and (or) primary accounting documents; registration in the accounting registers of an imaginary accounting object ... a sham accounting object; maintenance of budgetary (accounting) accounts outside the applicable accounting registers; lack of primary ... accounting documents, and (or) accounting registers ...
- Reflections in accounting of transactions related to car repair by a third party
Organization? What is the procedure for reflecting in the accounting of the organization of operations associated with ... costs. According to the Chart of Accounts for accounting of financial and economic activities of organizations and ... assets to be reflected in accounting as part of inventories ... other accounting provisions (standards). Changing the initial cost of fixed assets ... with the material: - Encyclopedia of solutions. Accounting for the cost of repairing fixed assets ...
- About accounting standards "Accounting policies" and "Events after the reporting date"
They completely duplicate the provisions of the Law on Accounting and Instruction No. 157n, that is ... when the legislation of the Russian Federation on accounting changes, the provisions of federal and (or) industry ...
- Renting Cows: Accounting
In relation to a particular accounting object, a method of accounting is selected from the methods ... established by law Russian Federation on accounting, federal and (or) ... Methodological recommendations "On the accounting of fixed assets in agricultural organizations ... On the approval of the Chart of Accounts for the accounting of financial and economic activities of enterprises ... with methodological recommendations accounting for production costs and...
The history of accounting goes back almost six thousand years and dates back to the 4th century BC. Accounting is associated with economic activity person.
During the first millennia, unigraphic accounting (simple accounting) developed, which reproduced the facts of economic life in the units of measurement in which they arose. Simple bookkeeping developed in five stages: Simple bookkeeping was a system of continuous and systematic monitoring of the course of the economic process. It made it possible to create a unified accounting system and take control of all material and monetary resources, as well as settlements.
But this system had a number of shortcomings: there was no mirror reflection in accounting; the principle of approximation was used; accounting was of a registration nature; the legal and economic meaning of all the facts cited in it was not disclosed; accounting means were not used to determine profit; there were no totals to control the correctness of the accounts.
476 - beginning of the Middle Ages. The traditions of Roman accounting continued to be preserved. The concept of Roman law and the emergence of commercial (economic) law contributed to the growth of accuracy and legal validity of accounts.
In the second millennium merchants began to create intermediary courts. They developed certain requirements for records: the chronological order of records, the absence of gaps in the ledgers between records, each transaction is documented, and so on.
In the Middle Ages, two main areas of accounting are formed: cameral and simple accounting.
cameral proceeded from the fact that the main object of accounting was cash, expected receipts, as well as payments from it. All receipts and payments of funds were subject to registration, and income and expenses were established in advance.
Simple bookkeeping assumed the accounting of property, including cash, and income and expenses became required for the accountant. All property accounts were kept according to the debit-credit principle, but accounts were not yet included in the information accounting system own funds.
AT renaissance simple marks of the Romans no longer satisfied the new needs of trade: new forms of accounts appeared and studied in banks, new combinations began to be applied to records.
New forms were first used by Italian merchants, since Italy at that time was not only an intellectual center, but also a center of world trade.
The development of accounting was also facilitated by the great invention of the 15th century - printing.
The transition to a new stage of accounting was the emergence of a double (debit-credit) entry. Scientific development of the law of double entry of business transactions and different ways its use originated in the Middle Ages.
In 1494 double entry system described by a mathematician, a Franciscan monk, a friend of Leonardo da Vinci - Luca Pacioli in the eleventh treatise "On accounts and records" of the ninth section of the work "The sum of arithmetic, geometry, the doctrine of proportions and relationships." Later the system will be called "Old Italian".
In the treatise "On Accounts and Records", Luca Pacioli, by analyzing business transactions and already existing methods of keeping books - a memorial, a journal, a general ledger and an inventory book, described the law of double entry and showed that, based on it, an expedient system can be built in any economy. accounts and books.
Currently, all historians agree that double entry in accounting did not arise in the time of Luca Pacioli, but much earlier. Luca Pacioli only described the system that had already developed before him.
Today it is reliably known that the first book that described the double entry system was the book Benedetto Cotrugli"On Trade and the Modern Merchant", written by hand in 1458, but printed only in 1573. Therefore, the book of Luca Pacioli is recognized by all historians of science as the first printed work that gave impetus to the development new system accounting.
Double entry in a more convenient and complete form reflected the economic process. The system of accounts of simple accounting was supplemented with accounts of own funds, and material accounts received monetary value, as a result of which all the facts of economic life began to be reflected twice.
The appearance of operational accounts, which in a conditional form recorded changes and movements of funds, made it possible to establish a systematic observation of such quantities as capital and profit. Accounts gave accountants the opportunity to move from simple monetary accounting to the accounting of all objects and operations in monetary terms.
Double entry, having become an integral part of accounting, has turned all accounting into a coherent system that facilitates control over both the preservation of values and their management.
The section was prepared based on the materials of the book by M.I. Kuter "Accounting Theory"
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