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L. Gerasimova, R. Smolyak. 1C: Accounting 7.7. Everyday operations. Tips from an experienced accountant. Tutorial. 2005 year. 304 pp. PDF. 62.3 MB.
The book is intended for self-study systems 1C: Accounting and gaining practical skills to perform daily operations. It is mainly aimed at ordinary accountants, but it can also be useful for business leaders. The sequence of actions of an accountant in maintaining the most basic and mandatory types of accounting for all enterprises, such as accounting for fixed assets, monetary and material resources, mutual settlements with third parties, as well as settlements, is outlined. wages. The logic is explained theoretical foundations on which the entire software package. The practice of working with specific types of accounting, the rules for filling out relevant documents and reference books are considered in detail. The material is explained with examples and illustrated with necessary drawings.
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A.P. Gabets, D.I. Goncharov. 1C:Enterprise 8.1. Simple examples development. 2008 several files in one archive 4.6 Mb.
The publication will be useful for novice developers, administrators who implement the system at the enterprise, and advanced users who want to independently refine application solutions.
The book contains a large number of practical examples, grouped by topic of use.
This book supplements, but does not replace the standard documentation for the software product included in the delivery package, and allows you to more effectively use the program's capabilities.
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Guseva T. M., Sheina T. N. Bookkeeping Tutorial. Proc. allowance. 2nd ed. year 2009. 502 pages PDF, 2.0 Mb.
The tutorial outlines the basic principles of reporting in accordance with the current Chart of Accounts accounting financially economic activity enterprises and the double entry system, the features of accounting in business entities of various organizational and legal forms are disclosed. The manual will help to study the basics of accounting and accounting at the enterprise. Availability terminological dictionary and a cross-cutting example allows you to master both the theoretical and practical side of reporting. For students, graduate students, teachers, as well as practicing accountants and financial workers.
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Daraeva Yu.A. Theory of accounting. From the series "Cribs". 2007 111 pp. rtf. in the archive 1.1 Mb.
The book contains informative answers to all questions of the course "Theory of Accounting" in accordance with the State educational standard.
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Dirkova E. Yu. Incubator for an accountant: from zero to balance. Tutorial. 2nd ed., revised. and additional year 2009. 336 pp. PDF. 1.4 MB.
The book "Incubator for an accountant: from zero to balance" is aimed at a novice accountant who experiences difficulties in work due to a lack of understanding of the basics of their profession.
The tutorial is aimed at solving two problems at the same time:
- overcoming difficulties in understanding the basic methodological apparatus;
- preparing an accountant self-compilation reporting.
In essence, equal attention is paid to accounting and taxation issues. However, following the first question: “What to do?” the accountant often has a second: “Who is to blame?”. For this reason, the problems of liability for violations of legislation in the financial sector deserve consideration.
The extensive material covered in this manual cannot be presented with sufficient completeness in such a limited volume. The examples we have considered do not exhaust the variety of economic situations. Therefore, this manual will only be a milestone on the way to your professional growth.
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Endovitsky, Rakhmatulina. 2007 260 pp. Pdf; 5.16 MB.
IN study guide reveals the organizational provisions of accounting, the methodology for the formation and analysis of reporting at small businesses. Particular attention is paid to the processes of integration of accounting and tax accounting small business entities within the framework of the current tax legislation. Accounting procedures are considered that allow, when applying various tax regimes accumulate, systematize and use accounting information for tax reporting.
For students and teachers economic universities, managers and accountants of small businesses, employees of departments for supporting and developing small businesses of credit institutions.
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Zaika A.A. The practice of accounting in the program 1C: Accounting 8.1. 2010 356 pp. PDF. 14.7 MB.
This course is intended for all accountants who know the basics of working on a computer, but would like to learn how to conduct automated accounting. Some benefit from this course will be derived by those who have not previously dealt with accounting.
Ilya Melnikov
Accounting
Chapter 1. BASICS OF ACCOUNTING
OBJECTIVES OF ACCOUNTING
Accounting is a system for collecting, registering and summarizing information in monetary terms about the property and obligations of an enterprise through continuous, continuous and documentary accounting of all business transactions. Accounting must be kept by all organizations located in the territory of the Russian Federation, as well as all branches and representative offices of foreign enterprises, unless international treaties provide for a different procedure for monitoring their activities. Entrepreneurs operating without education legal entity keep records of income and expenses in the manner prescribed by tax legislation.
the main task, which is put in the organization of accounting, is to create conditions for achieving the best results of economic activity. To do this, it is necessary to ensure control over the presence, movement and condition of property, the use of material, labor and financial resources; have complete and reliable information about current business processes, which is extremely important for the operational management of the enterprise. This information is also needed by the founders, financial institutions and other organizations to prevent negative results of the organization's economic activities and to identify intra-economic reserves to ensure its financial stability.
Accounting information users are divided into three groups: enterprise administration, third-party information users with a direct financial interest, and third-party users with an indirect financial interest.
The first group is represented by the board of directors of the enterprise, management personnel, managers, heads and specialists of departments.
The main users of accounting information are representatives of the administration. However, the composition of accounting information for each representative of the administration is determined depending on his position.
When determining the composition of information for each employee, the administration uses the following main criteria: compliance of this information with the functions of the employee; cost of information; the need for trade secrets.
Third party users of information with a direct financial interest include investors, banks, suppliers of fixed assets and production stocks. According to the financial statements, they draw conclusions about the financial prospects, liquidity and solvency of the organization.
Third-party users of accounting information with indirect financial interest are tax authorities, the treasury, the control and audit department (KRU) of the Ministry of Finance of the Russian Federation, audit firms, the State Statistics Committee, the Pension Fund, the Social Insurance Fund, the State Employment Fund, bodies authorized to manage state and municipal property, economic planning authorities, as well as stock exchanges, trade union workers, scientific consultants, buyers, etc.
Tax authorities and the Treasury have the right to use not only reporting, but also all accounting information necessary to verify the correctness of payment of federal, republican and local taxes on profits (income), value added taxes, wages, excises. All accounting information is provided to the auditors of the KRU of the Ministry of Finance of the Russian Federation and higher management bodies, as well as to auditors performing an audit.
Representatives of the Pension Fund. Social Security Fund and State Fund employment get acquainted with the accounting information necessary to verify the correctness of contributions to these funds.
Third-party users who have the right to use internal accounting information are required to keep the trade secret of the enterprise. The list of information constituting a commercial secret is determined by the head of the enterprise and drawn up by order.
Statistical reporting is submitted to the bodies of the State Statistics Committee, in the preparation of which accounting data are used.
TYPES OF ACCOUNTING
It is difficult to overestimate the role of accounting and control in the conditions of modern economic development. An analysis of the data obtained with a full account of the comprehensive activities of the enterprise makes it possible to function in the market, as well as to find reserves for growth and expansion of production.
Enterprises maintain operational and accounting records, as well as statistics. Let's characterize these types of accounting.
Operational accounting is used for operational planning and current management. It is conducted where the company's products are produced and economic functions are performed, that is, in workshops and services. Operational accounting data is used within the enterprise.
Operational accounting includes accounting for going to work and the results of labor, accounting for materials, components, raw materials, semi-finished products, finished products etc. There are no general requirements for the form of operational accounting, it is carried out in free form and as needed. At some points, the need for operational accounting data may increase, at others it may decrease.
Statistical accounting is of a general nature; it characterizes production at the macro level. Statistical accounting provides information about the state of the economy, information about prices in the labor market, securities, means of production and goods, about demographic processes and the availability of work force. These data make it possible to identify and analyze trends in the development of society.
The Bank of Statistical Reporting compiles operational and accounting data, census and sample observation data. Accounting is the main form of accounting in the enterprise. Accounting gives complete picture availability of funds and economic activities carried out by the enterprise.
The requirements for bookkeeping are:
– strict documentation (each business transaction committed at the enterprise must be formalized with an appropriate document);
– continuity of accounting without exemptions.
Keeping all types of accounting allows you to reduce production costs, identify and eliminate sources of unproductive costs, thereby providing prerequisites for the development of the enterprise and strengthening its position in the market.
Accounting meters that are used in the conduct of three types of accounting - natural, labor or monetary. The former are used in accounting to control the ownership of the enterprise and business processes, analyze the progress of production and results.
Natural meters are measures of weight, length, area, volume.
Labor meters (hour, shift, month) are used to control the time spent on performing certain work, standardize production tasks and calculate wages.
In accounting, all information about the activities of the enterprise, expressed in natural and labor meters, is translated into a monetary meter - the national currency.
ORGANIZATION OF ACCOUNTING AT THE ENTERPRISE
In accordance with the current legislation, each enterprise, regardless of the form and type of ownership, must maintain accounting and statistical reporting, provide government bodies information necessary for maintaining a nationwide system for collecting and processing economic information, tax control, etc. Distortion of this information may entail material, administrative and even criminal liability.
The organization of accounting is understood as a system of conditions for obtaining timely and reliable information about the economic activities of an enterprise and monitoring the use of production resources and the sale of finished products. The components of this system are primary accounting, document circulation, inventory, Chart of Accounts, forms
