Accounting - step-by-step system accounting, registration, collection of information on obligations and movement Money and documentation of a legal entity.
According to the legislation of the Republic of Kazakhstan, accounting can be carried out by: a manager, an accountant, or a visiting accountant or an outsourcing company.

Accounting Objectives

Collection and recording of truthful information of the subject and correct financial statements about the work of an organization where the head or Chief Accountant monitors and prevents negative situations with the economic activity of the enterprise, finds financial reserves for the stable operation of the enterprise, monitors the legality financial transactions during the operation of the enterprise, controls the appropriateness of the movement of property and financial resources.

In order to learn how to reflect transactions in accounts, you need to familiarize yourself with the following concepts

Account
Accounting entry
Turnover balance sheet
Chart of accounts
Double entry
Balance

Accounting, chart of accounts
Account is a system for storing information about business transaction.
The ledger account is a two-way table.
The left side of the account is called debit, Right side loan.
The division of the account into two parts is done so that an increase is recorded on one side and a decrease on the other side. Those amounts that are recorded in accounts during the current month are called rpm. The amounts that are recorded in the debit part are called debit turnover, and in the credit part - credit turnover.
Accounting accounts have a number consisting of 4 digits. All accounting accounts are grouped into chart of accounts.Standard chart of accounts is a systematic list of accounting accounts that determines the construction of the entire accounting system and is mandatory for business entities.

The chart of accounts consists of 8 sections

Current assets
Long-term assets
Short-term liabilities
long term duties
Capital and reserves
Income
Expenses
Production account

Basic control methods

documenting the recording of the movement of goods, services, property and financial assets in professional accounting programs and written reports.

Double entry of business transactions on accounting accounts, where the same amount is recorded as debit or credit

Inventory - reconciliation of goods or property listed on the balance sheet

Costing - calculation of the cost per unit of a product or service, taking into account expenses, to determine the cost

Balance sheet – reflecting information about financial activities company, taking into account income and expenses as of the requested date.

Accounting statements – all accounting data reflected in special forms tax reporting, on the basis of which it is formed the tax base and is reflected financial position enterprises.

Accounting Principles

Independence and autonomy - each enterprise is separate and independent legal entity, where the property of the enterprise is recognized and recorded in the financial statements.

Objectivity - all documentation and business transactions must be recorded in accounting and confirmed by issued or shipped documents.

Prudence – caution and checking of incoming and outgoing documentation, preventing deliberate overstatement or understatement of the enterprise’s income.

The accrual principle - movements of goods, finance and services are reflected as documentation is issued or received.

Frequency – timely preparation balance sheet for the reporting period, quarterly or annual report

Confidentiality – preservation and limitation of commercial information

has many features. Initially, it is important to understand that even the slightest inaccuracies in accounting lead to significant troubles, including material losses. Problems may arise for both the accountant and the company's management team.

If you don't already know all the details accounting department, however, you do not want to have problems with the law, then you will need a good tutorial. It is also necessary to undergo specialized well By accounting.

Accounting course will help you master the knowledge and skills required for your chosen profession. Even in the study of accounting, thematic literature can be an excellent assistant. With its help, you will be able to learn how to competently structure and organize accounting activities. Books such as Gartwich “Accounting from Scratch” will be useful. Self-instruction manual”, Gartvich “Accounting in 10 days”, Krutyakova “VAT. The practice of calculation and payment”, Morozov “On simplification over a glass of tea”, etc.

Online accounting service as a tutorial for an inexperienced accountant or entrepreneur

One of the best assistants in studying accounting will be an online accounting service. With its help you will be able to familiarize yourself with the basics. The system is understandable on an intuitive level. It won't take much time to study it. This service will be convenient and useful for both a young or inexperienced accountant and an entrepreneur. Anyone can learn how to do accounting in a short time.

What is more profitable and convenient: accounting courses or online accounting service?

Many experts are sure that it is more rational to use online accounting than to go through accounting courses. There are many good reasons for this.

If you use the online accounting service, you do not need to study all the features of the 1C Accounting 8.3 program. As a result, you will be able to save both time and effort.
If you use the online accounting service, you will not have to take accounting courses. Thanks to this, you will save a decent amount.
You won't need to spend money on literature. This is also a significant saving.
You don’t have to figure out the nuances of accounting on your own.
Once you master the service, you will be able to do your accounting using your own resources.
Having mastered online accounting, you will be able not only to maintain accounting records, but also to prepare and submit reports remotely. It doesn’t matter at all what city or country you are in.
If there is a need for consultation on one or another financial issue, then you can always get it through the service. Moreover, you will not have to pay for such assistance.
Once you have mastered the system, you will start working in the shortest possible time. Just register. In the future, you will only need your login and password.

What to choose is up to you to decide. However, before making a choice, think about it in detail again. In 2018, individual entrepreneurs and limited liability partnerships submit Form 910 every 6 months using a simplified regime. And most importantly, all tax reporting is submitted through cabinet.salyk.kz.

BASIC FORMULAS FOR CALCULATING TAXES ON SALARY

OPV = Salary x 10%

IPN (employees) = salary - OPV - minimum wage (deduction) x 10%

Social Deductions = salary - OPV x3.5% - 2018

Social Deductions = salary - OPV x 5% - 2017

Compulsory medical insurance for an entrepreneur -- 2018 - 0

Compulsory medical insurance for an entrepreneur -- 2017 - 2,446 tenge

Compulsory medical insurance for employees = salary x1.5%

Find out how to create

This short course is intended for students of accounting, such as academic discipline. The author of the course sets himself the task of explaining the basics of accounting for novice accountants, for those who want to master this interesting specialty. Why the basics? Because if we consider accounting as one of the types of human activity, we must understand that the accounting system itself was not formed immediately, in an instant, but as a science developed throughout the history of human development. It was first systematized during the Renaissance, during the time of Leonardo da Vinci, by the great mathematician of his time, Luca Pacioli, in 1494 in the scientific work “Treatise on Accounts and Records.” Any science is based on specific techniques and methods, accounting work is specific and has its own techniques and methods, namely accounting provides for the following various techniques and methods: inventory, system of accounts and double entry etc. In everyday work, accounting, depending on the industry and taxation system, has its own industry characteristics; some economic phenomena must be reflected in accounting, some are reflected specifically, by a specific industry technique. Accounting covers wages, materials and inventories, fixed assets, production and sales processes, financial results Finally, accounting determines the financial result of any organization. It is almost impossible to overestimate the importance of accounting in the activities of enterprises and organizations, as well as in general for the economy of our country. However, during his work as a chief accountant, the author of this course was constantly faced with reforms carried out by accounting reformers. Constantly, under the pretext of ongoing reforms, accounting changes are being formalized and complicated accounting entries, forgetting about the accounting tasks of quickly and correctly assessing the activities of the enterprise and financial condition enterprises. Accounting must cover all business transactions of an enterprise and industry. The accounting department of an enterprise is called upon to quickly and accurately solve all the tasks assigned to it. The accounting department of any enterprise must be headed knowledgeable specialists who have a good knowledge of theory and practice. This course is designed to help you navigate the rapidly changing accounting legislation; an accountant must have a good knowledge of the basics of accounting, distinguish what is new and useful in accounting from what is unnecessary, far-fetched and sometimes not at all feasible, due to the realities of the economic life of an organization or enterprise. The author of the course appreciates your time in studying this course and hopes that you have gained some benefit in studying accounting in light of the material in this work.

2. Fundamentals of accounting.

2.1. General characteristics of accounting.

Along with accounting, enterprises maintain operational accounting and statistics in accordance with the requirements of modern business practices.

Let us briefly consider their content and purpose.

Operational (management accounting) accounting carried out at the places where work is carried out, various economic functions are performed (site, department, workshop, warehouse), and therefore its information is limited to the enterprise. Operational accounting data is used for day-to-day management and management of the enterprise (accounting for production, attendance at work, product release, its shipment, sales, availability inventories etc.) and can be received by telephone, teletype, or oral conversation. It is discontinuous in time, i.e. the need for it arises as needed.
Statistical accounting, or statistics, studies phenomena of a mass nature in the field of economics, culture, education, health care, science, etc. He prepares and collects information on the state of the economy, movement work force, commodity mass, prevailing prices in regional labor markets, goods, valuable papers etc., about the size and composition of the population for the purpose of analysis and forecasting social - economic development society. Statistics widely uses the sampling method of observation and registration, conducts one-time records and censuses, and uses operational and accounting data.
Accounting - continuous, continuous, interconnected reflection economic activity enterprises on based on documents, in various meters. A continuous reflection of economic activity means mandatory accounting of all property, all types of inventories, costs, products, cash, funds, debts of the enterprise, etc. Continuity (in time) requires constant monitoring and recording in documents of facts about the movement occurring at the enterprise material assets, cash, settlements, funds, loans, etc.

Note. Each accomplished fact, documented in a document, is called a business operation (transaction).

The interconnectedness of the reflection of economic activities in accounting is caused by the dependence of the facts occurring among themselves. So, after payment (cash withdrawal) from the cash register wages employees, not only will the enterprise’s debt to them be reduced, but also the availability of funds in the cash register. These qualities distinguish Accounting from operational and statistical and increases its role and importance in common system accounting.

Of no small importance when organizing accounting is the use of accounting meters, with the help of which the following are identified: volume, quantity, time and other indicators of the enterprise’s activity. There are three types of accounting measures: natural, labor and monetary.

Natural meters (kg, m, pcs., etc.) are necessary when accounting for inventories, fixed assets, finished products etc. With the help of natural meters, control is carried out over the safety of various forms of ownership, the volume of the procurement, production and sales process, production tasks and reporting indicators are measured and analyzed.

Labor meters (hour, day, month, etc.) allow you to determine the time and labor spent. On their basis, tasks are standardized, wages are calculated, and labor productivity is calculated.

Money meter - generalizing, since through rubles and kopecks (or other currency) the volume of property rights of the enterprise is determined, its costs, previously expressed in natural and labor measures, estimates, production assignments, reports and balances are drawn up.

2.2. Subject and method of accounting.

The subject of accounting in a generalized form is the economic activity of an enterprise.

Economic assets (property) of the enterprise are:

fixed assets - buildings, machines, equipment, vehicles, inventory and others operate and are used in economic activity for a long time, without changing their appearance, wear out gradually, which allows the enterprise to include their cost in production cost, works, services in parts, during regulatory period their service by accruing depreciation (depreciation) according to established standards;

intangible assets - objects long-term investment that have a valuation, but are not material assets (the right to use land, water and other natural resources, patents, inventions, as well as other property rights, including industrial and intellectual property). Intangible assets, like fixed assets, transfer their initial cost to production costs during their standard service life by accruing depreciation (amortization) according to established standards;

working capital - raw materials, materials, components, containers, fuel and others are used in one act of production, and therefore all their value is immediately transferred to the products made from them. This feature requires constant renewal and acquisition of material assets on the part of the enterprise. The group of working capital includes balances work in progress in workshops, the cost of finished products, goods and low-value and wearable items;

cash - the amount of cash at the enterprise's cash desk, free funds stored in current, foreign currency and other bank accounts, as well as securities (stocks, bonds, savings certificates, bills) and other funds of the enterprise;

funds in accounts receivable debt for goods and services, products for advances issued, for bills received, amounts due to accountable persons, etc.;

distracted funds - amounts profits subject to transfer to the budget in the form of taxes, and amounts used for the formation of special funds of the enterprise.

Knowing the approximate composition household assets enterprises, we will consider from what sources they can be formed and received.

1.Sources own funds(debts of the enterprise to the owners):

Authorized capital is the totality in monetary terms of the contributions of the founders (owners) to property (the cost of fixed assets, intangible assets, working capital and cash) when creating an enterprise to ensure its activities in the amounts determined by the constituent documents.

Profit is the amount of excess income over company expenses, received from the beginning of the year before reporting period, from the sale of products, works, services, material assets, fixed assets, including the excess of non-operating income over expenses.

Special funds - amounts unused savings and consumption funds, reserve fund etc., unused reserves for upcoming expenses and payments, for doubtful debts, etc.

Reserves and financing - amounts of reserves not used for their intended purpose, etc.

2.Loans and others borrowed funds(enterprise debts under obligations):

Loans bank - amounts received short-term and long-term bank loans (outstanding).

Borrowed funds - the amount of employee shares issued and sold by the enterprise, enterprise shares and bonds, short-term and long-term loans, etc.

Settlements and other accounts payable - amounts owed to suppliers for goods and services, on bills issued, on advances received, wages, insurance, budget, etc.

As a result of accounting for the procurement and production process, by comparing planned (estimated) and reporting indicators, savings or overexpenditures are revealed, and in accounting for the sales process, profit (income) or losses. It follows from this that the main tasks of accounting are:

ensuring control over the availability and movement of property, the use of material, labor and financial resources in accordance with established norms, standards and estimates;
generation of complete and reliable information about the business processes and results of the enterprise’s activities, necessary for operational management and management, as well as for use by investors (founders, owners and persons who have invested funds, capital), suppliers, buyers, creditors, tax and banking authorities;
identification of internal production reserves, their mobilization and effective use.

These tasks are solved when maintaining accounting records by using in various ways and techniques, the totality of which is called the accounting method. It includes individual elements, of which the main ones are: documentation, inventory, accounts, double entry, balance sheet, reporting, evaluation and costing. The use of each of these elements is specified in the relevant provisions and instructions developed and approved in accordance with the procedure established by law.

Let's briefly look at the elements of the accounting method listed above.

Documentation- a written certificate of a completed business transaction, giving legal force to accounting data. Primary documents, including those on paper, machine-readable media, provide accounting with a continuous and continuous reflection of the economic activities of the enterprise. Only a correctly executed document is accepted for accounting, namely one in which all the details required by the standards are filled out. It has been established that such details are: name of the enterprise, name of the document, its number, date, summary business transaction, its quantitative and monetary expression, signatures of the persons responsible for this business transaction. The primary requirements for documents are the timeliness of preparation, completeness and reliability of information, ensuring the possibility of preliminary and ongoing control over the economic activities of the enterprise and active influence on the results of its work.

Employees of the enterprise who are entrusted with the responsibility of drawing up documents necessary for accounting and control are responsible for their poor quality, delay in transfer to the accounting department, unreliability of the data contained in them, as well as for drawing up documents reflecting illegal transactions.

Inventory as an element of the accounting method, it allows through verification in kind of material assets, cash and financial obligations reveal their actual condition. It either confirms accounting data or reveals unaccounted for values or losses, thefts, and shortages. Therefore, with the help of inventory, the safety of material assets and funds is monitored, and the completeness and reliability of accounting and reporting data is checked. Mandatory inventories are carried out in the following cases:

change of materially responsible persons;
change of owners;
natural Disasters and emergency circumstances;
reorganization and liquidation of the enterprise;
annually, no earlier than October 1, to confirm the accuracy of the annual financial statements.

Accounts and double entry. Accounting accounts are intended for grouping and current accounting of homogeneous business transactions. A separate account is opened for each type of economic funds and their sources. There are two types of accounts: active and passive. They got their name from the names of the sides of the balance sheet and reflect their content. So, active accounts are intended for accounting of economic assets (property) according to their composition and location, passive- to account for the sources of economic funds (debts of the enterprise) for their intended purpose. The structure of accounts, regardless of their type, is the same - it is a two-sided table, the left side of which is debit, and the right side is credit. Most accounts are characterized by the presence of a balance at the beginning and end of the month and turnover for the month in debit and credit. It must be remembered that with the same structure of accounts, the purpose of the parties (debit and credit) in active and passive accounts is different, as can be seen from the account diagrams below.

ACTIVE ACCOUNT SCHEME


Balance of business assets at the beginning of the month	(-)
(+) economic assets in the reporting month

Balance at the end of the month = balance at the beginning of the month + debit turnover - credit turnover

PASSIVE ACCOUNT SCHEME


Business transactions causing a decrease (-)	Remaining (balance) of the source of economic funds at the beginning of the month
	Business transactions causing an increase (+) sources of economic funds in the reporting month
The amount of business transactions will be the turnover in the debit of the account for the reporting month	The amount of business transactions will be the turnover on the account credit for the reporting month
	Balance at the end of the month = balance at the beginning of the month + credit turnover - debit turnover

The amount of each business transaction is recorded on the accounts twice (on the debit of one account and on the credit of another account), which is called double entry. It provides an interconnected reflection of the economic activities of the enterprise in accounting. In addition, its use is of great control importance, since it requires mandatory balance (equality) of the totals of entries in the accounts. This is carried out at the end of each reporting period, when the amounts of turnover in the debits and credits of all accounts, regardless of their type, are calculated. They must be equal to each other; inequality indicates an error made in the records or calculations. The mutual relationship between the accounts reflecting a given operation is called correspondence of accounts, and the accounts between which this relationship arises are called corresponding accounts.

For example: 10,000 rubles received from a salary account.

Debit - cash - 10000

Credit - current account - 10000

Based on the method of grouping and summarizing accounting data, active and passive accounts are divided into synthetic and analytical.

Synthetic accounts are intended for enlarged, generalizing grouping and accounting of the composition and movement of funds of the enterprise, their sources and economic processes in a single monetary measure (expression). Accounting carried out on these accounts is called synthetic. Its data is used when filling out accounting reporting forms, and especially the balance sheet, and therefore for analyzing the financial and economic activities of the enterprise. However, for operational management and management of the work of the enterprise, control and planning of the volume of material and technical supplies, control over the safety of all types of property, accounting for production costs, for organizing settlements with workers and employees, with suppliers, with the budget, detailed, private information characterizing in detail all aspects of the enterprise's activities.

Accounts intended for this type of accounting are called analytical. They are opened in the development of a certain synthetic account in the context of its types, parts, articles, and where required, with the assessment of information in physical, labor and monetary terms.

For example: In the balance sheet of the enterprise, the account “materials” is listed as 5,000 rubles. - synthetic account. But this is: raw materials - 3000 rubles, semi-finished products - 1000 rubles, fuel - 500 rubles, containers - 500 rubles. - subaccounts. And the container can be wooden - 250 rubles, glass - 250 rubles. - analytical accounts.

According to the method of recording business transactions in accounting, entries are distinguished in chronological and systematic order.

Chronological entry provides for the reflection of business transactions in the sequence of their completion and execution of documents, regardless of their content. For this purpose, special forms and forms of business transaction logs have been developed.

Systematic recording provides for the registration of the same business transactions, but according to their content in the accounting accounts through double entry, i.e. by debit of one and credit of another account. The sum of the debit turnover of all accounts for the reporting month must be equal to the sum of the credit turnover of all accounts and at the same time total amount according to the journal of business transactions.

For the correct organization of accounting at an enterprise, the use of the Chart of Accounts for accounting the financial and economic activities of enterprises and instructions for its use, which provide characteristics of each account and typical correspondence of accounts, are of great importance.

Balance in accounting it is considered as a way of generalizing and grouping the economic assets (property) of an enterprise and their sources (debts) on a certain date. It is divided into sections and articles and is submitted to the established addresses and deadlines. In its structure, it is a two-sided table, the left side of which, the asset, reflects the composition and placement of economic assets (property), and the right side, the liability, reflects the sources (debts) of the formation of economic assets and their special purpose. Translated from the Latin word “balance sheet” means “two-cup, scales”, therefore it must contain mandatory equality of results: the sum of all asset items on the balance sheet must be equal to the sum of all liability items on the balance sheet. Its data is necessary to monitor the availability and structure of economic funds and their sources, to analyze the financial condition and solvency of the enterprise, placement of funds, degree of wear and tear of fixed assets, etc.

Accounting reporting as an accounting method is the final stage of the accounting process. It reflects the property and financial position of enterprises, the results of economic activities for the reporting period. Information contained in accounting reports and balance sheets, is based on data from synthetic and analytical accounting.

Valuation and costing how accounting methods are caused by the need to evaluate in monetary terms the property at the disposal of the enterprise and each completed business transaction that raises doubts about the composition of economic assets and their sources. Thus, it has been established that the fixed assets of an enterprise are reflected in accounting and reporting according to initial cost, i.e. in the amount of costs for their production, acquisition, construction, and all types of working capital - at actual cost. By calculating the cost of a product we mean the calculation of the costs associated with its production and sale, both for the enterprise as a whole, and by type of product and per unit. According to accounting data, the actual cost of the issued and products sold. The composition and content of costing articles can be determined by standard methodological recommendations.

The cost of production is determined at all enterprises on the basis of regulations establishing the composition of the costs of production and sales of products included in its cost.

Basic Points to Remember

Funds (property) Enterprises include everything that is owned by the enterprise and has value.

Sources formation of funds ( debts) enterprises are:

obligations and
capital.

Liabilities- These are funds received by the enterprise from creditors.

Capital enterprises include:

funds received from investors;
retained earnings as a result of the effective operation of the enterprise.

Creditors have the right priority claim against the funds (property) of the enterprise. If debentures enterprises in relation to creditors are not fulfilled, then the latter have the right to collect debts through the court. Investors have only the right residual claim.

An enterprise's funds are equal to the sum of its liabilities and capital. This provision constitutes the principle of bilateralism.

The balance sheet of an enterprise reflects the state of its funds, liabilities and capital at this moment time.

The principle of monetary measurement: accounting operates only with data that has a monetary value.

The principle of enterprise autonomy: the accounting accounts of an enterprise are autonomous from the accounting accounts of its owners and employees.

Current ratio

Working capital and short-term liabilities are indicated on the balance sheet separately from fixed assets and long-term liabilities, since working capital and short-term liabilities reflect the company's ability to pay off its current debt. A characteristic of these opportunities is the ratio of working capital to short-term liabilities(current ratio).

Practical tasks:

Situation 1

Draw up the initial balance when creating a small enterprise (SE) “Spring” as of April 1, 2001, if:

The authorized capital of the LLC is 28 thousand rubles;

fixed assets purchased for the amount of 14.5 thousand rubles;

intangible assets amounted to 1 thousand rubles;

on current account enterprises are located 12 thousand rubles;

There are 500 rubles in the cash register at the time of drawing up the balance.

Situation 2

Open accounts that, in your opinion, will work in the process of completing the transactions listed below, and enter there the amounts that go through them for the transactions.

The initial balance of accounts can be set to zero where this is possible within the meaning of the operation.

List of operations:

Raw materials for production of products were purchased in the amount of 780 rubles.
Salaries to the company's employees in the amount of 480 rubles were paid from the cash register.
Received at the cash desk with current account 1 thousand 300 rub. to pay travel expenses and pay next month's salary.
Salaries were paid to the company's employees in the amount of 953 rubles.
Received 3,768 rubles to the bank account from customers for the first batch of products.

Situation 3

Calculate closing balance, highlighting all the turnover on account 50, if at the beginning of the month there were 60 rubles in the account, during the month 406 rubles were added, and then 380 rubles were returned to the bank, at the end of the month they received 597-67 rubles from customers in cash. Give a graphical representation of the account and indicate its type.

Control test

1. The balance sheet contains data on the finances of the enterprise... (at a given time / for a period of time).

Underline the correct answer.

Give the basic accounting equation:

______________=__________________+__________________

3.What accounting principle is reflected in this equation? _____________________________________.

4. On December 31, 200*, Company A has $12,000 in its bank account. The company's other funds amount to $25,000. The company's only liability at this time is a bank loan in the amount of $10,000.

5.What are the two main reasons why accounting deals with the cost of funds rather than their current market value?

A)_____________________________________________

b)_______________________________________________

TO working capital may include money and those funds that are expected to be converted into money within ____________________________.
Current liabilities are those obligations that are due to be repaid in the near future, usually within _____________________________.
Please indicate which of the following statements about the company's balance sheet are true and which are false:

a) assets include all objects owned and valuable by the company; Not really

b) the amount of share capital is approximately equal to the market value of the company's shares; Not really

c) the company's capital is approximately equal to market value its shares; Not really

d) capital approximately reflects the value of the company;

e) retained earnings are equal to the amount of money at the disposal of the company; Not really

f) the value of land owned by the company reflects the market value of this land; Not really

Give the names of the numerator and denominator of the current liquidity ratio:

numerator

Thich Nhat Hanh wrote a book about how to remain calm despite the sounds around you, how to be calm in turbulent places. Breathing exercises and mindfulness techniques will help you live in the present, enjoy the beauty and harmony of the world, and get to know yourself better.

Errors in accounting lead to trouble not only for the accountant, but also for the manager of the enterprise. In addition, financial losses can be very painful for the company.

To maintain the level of professionalism, it is necessary to constantly study and monitor changes in legislation. For those who begin to study accounting on their own, specialized literature becomes the only teacher on whose choice existence in this difficult profession depends.

1. Krutyakova “VAT. Practice of calculation and payment"

Change information is in order. Complex tax issues are discussed in detail, including those discussed in arbitration courts. The book was written by one of the best experts on value added tax, an experienced lecturer. Accountants, auditors and tax consultants are well acquainted with the works of T. L. Krutyakova, whose qualified recommendations and interpretations can always be applied in practice. This book will also be useful to business managers, employees of financial services and students studying accounting.

2. Gartvich “1C: Accounting 8 at a Glance”

A textbook for those who are mastering the 1C:Accounting 8 program and trying to understand computer accounting. While reading the book, you can simultaneously apply knowledge in working with the program. The language of presentation is simple and clear, the publication is well designed and richly illustrated. The textbook will be useful to an accountant who has basic PC skills. Mastering the 1C: Accounting 8 program based on the book by A. V. Gartvich is quick and does not cause difficulties.

3. Gartvich “Accounting from scratch. Self-instruction manual"

An explanation of the basics of accounting and its rules in connection with economics. As you study the book, the logic of accounting procedures becomes clear. The author does not overload the presentation with references to laws and other legislative acts; all attention is focused on the connection between accounting and the economics of the enterprise and the rules of accounting. The book is intended for independent mastery of the basics of accounting with minimal involvement of information from the field of economics and jurisprudence. Readers who have no experience working in accounting will be able to learn the basics of the profession using this manual.

4. Veshchunova, Zinko “Repo operations. Legal regulation, accounting, taxation and audit"

A REPO transaction is an agreement to sell property with the condition of repurchase at an agreed price. The popularity of such transactions in our market is growing, since they are beneficial to both parties: the lender reduces its risks, the borrower receives property for favorable conditions. REPO is an effective refinancing mechanism; at the same time, it was these transactions that caused financial crisis 2008.

The book examines the legal aspects of regulating operations on such transactions, analyzes regulations related to accounting and taxation issues in Russia and abroad. The authors offer tax and accounting options, explore accounting and taxation methods for failure to execute the second part of the transaction, accounting for bonds, payments when the market value of securities changes, opening and closing a short position during a transaction, as well as repo in currency. Securities market professionals will be interested in the section devoted to the issue of accounting for transactions in the back office.

5. Gartvich “Accounting in 10 days”

A simplified and detailed presentation of the basic principles of computer accounting, designed for beginners. By independently mastering the material, you will be able to penetrate the logic of accounting in a modern enterprise. Computerization of accounting is considered in connection with the automation of the enterprise as a whole.

6. Kasyanov, Wiseman “Accounting in banks”

IN textbook The theory and practice of accounting in credit institutions when conducting settlement, cash, credit, currency and other transactions, organizing internal control and about the features of preparing bank reports. How does accounting in banks differ from accounting for other enterprises? What are the features of internal accounting accounts? banking system? How are intrabank transactions processed? These and many other issues are covered in the monograph, taking into account the standards in force in 2016.

7. Kasyanov, Weisman “Accounting in the public sector”

The monograph examines in detail the problems of financial management in government and municipal institutions. Materials are accompanied practical advice, which will help you make the right decision when faced with complex tasks that periodically confront accountants working in budgetary organizations. The training material is supported by practical examples and references to legislation.

The book comprehensively sets out the sequence of actions of an accountant and describes the methodology for compiling financial statements, performance reports, use of fixed assets, etc. The manual will help the accountant summarize financial and economic activities and prepare annual reports.

8. Bogachenko, Kirillova “Accounting. Workshop"

A textbook containing situational tasks on economic and financial activities taking into account the requirements of the legislation of the Russian Federation. By solving problems, you will master the sequence of performing the work of an accountant. The manual contains samples primary documents and accounting registers. The textbook will be useful to students and teachers economic specialties and anyone studying accounting.

9. Morozova “About simplification over a glass of tea”

The simplified tax system is not so simple. If certain concepts are misinterpreted, tax overpayment can be significant. To understand how the simplified tax system works, aspiring entrepreneurs should carefully read the book by N. Morozova. And for experienced accountants, there are interesting sections that highlight some non-obvious subtleties.
“About simplification over a glass of tea” - step-by-step instruction on accounting for . The book contains helpful information from various sections of legislation, in particular, businessmen need to know about liability for incorrect reporting.

10. Dirkova “Incubator for an accountant: from zero to balance”

A self-instruction manual for beginners learning the intricacies of the balance method. Training is carried out by example wholesale trade and helps assess the accountant's responsibility. The book is written in simple language, understandable to those who only understand accounting. Difficult questions are presented quite clearly, and the reader perceives the information without additional explanation.

If you are studying a specialty related to accounting or audit, then you already know how much - no, not much, but sooooo much literature there is on this topic! And all because there are also a lot of people who do not understand this difficult science at all. So we decided to find out what tricks, tips and tricks there are that will answer the question: how to understand and learn accounting on your own and not go crazy?

Professionals have their own opinions on how to understand accounting. We have collected here the most useful recommendations, which will save you time reading useless books and allow you to deal with discipline once and for all.

So, here we go:

Setting goals. First you need to clearly understand: why exactly do you need accounting? Do you just want to pass the exam and forget it like a bad dream? Or do you need to understand the topic in order to further connect your life with it? Once you understand the end goal, you will realize how much more/less time you will need to spend studying.
Stop cramming. Accounting cannot be memorized - this leads to short-term memorization of a large amount of information at best. This science is situational, here you need to consider each case separately, because general rules does not exist for all situations.

On a note!

It will be difficult to memorize wisely, so stock up on vitamins and pills to improve your memory.

Reading books like brochures. We use books and encyclopedic dictionaries not as textbooks, but as reference and auxiliary literature. Look up the meaning of a term, formula, tables, diagrams, relationships - that’s what all these tons of materials are good for. Accounting should be taught consistently, which is not the case in all such books and encyclopedias.
Dosing knowledge. You can’t just sit down and go through 16 topics this evening, and 2 tomorrow. The body must tune in to a certain amount of load, so carefully distribute the topics evenly so that they can be absorbed sequentially.
We try everything by heart. You can’t live without practice, so we must practice all the knowledge we’ve just acquired – master it, consolidate it, apply it, challenge it. If only someone could check...

At the same time, we study useful programs. Modern accounting is a mandatory knowledge of certain accounting programs, which will help you quickly and accurately calculate the required numbers.
Looking for a guru. Surely there is someone in your circle connected with this profession - an aunt, a grandmother, a friend’s mother. Don’t be shy - ask for clarification of all the most complex concepts that your “bowler” does not understand on his own. It costs them nothing to explain this to you, and the help for you will be invaluable.

Here are perhaps the most basic recommendations from professional accountants who are waiting for you to replace them in their difficult field. If you fail to complete your test, coursework or diploma in accounting or auditing on time, know: our authors They have cut their teeth on such work and will be happy to provide you with any assistance in this area.