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 accounting for beginner 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, the production and sales process, the financial result, accounting determines, finally, 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.

Perhaps you have a desire to understand accounting issues, or you are a novice entrepreneur, director, and you need to immerse yourself in the documentary financial accounting of your organization. Then you should first familiarize yourself with accounting for dummies.

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So, let's get down to the basic concepts of this science.

Basic terms

Surely, many of you have encountered unknown accounting words and terms in your life. Accounting contains many specific concepts.

Let us list those definitions of accounting that even “dummies” need to know:

• Assets– property of enterprises, which includes fixed assets, other long-term investments(including intangible assets), working capital, financial assets;
• Passive – borrowed funds, the totality of debts and obligations of an organization (the opposite is an asset);
• Debtors– enterprises or persons who have debts to this enterprise.
• Creditors– an enterprise or person to whom this enterprise (institution, organization) has a debt.
• Trading revenue– the amount of money received trade organization, by the seller from the sale of a consignment of goods or for a certain period (period) of time.
• Financial results— results economic activity enterprise or its divisions, increase (or decrease) in value equity. Determined by comparing costs with income received; main indicators characterizing financial results - profit and loss (based on the results of work for all types of activities).
• VAT (value added tax)- one of the types federal taxes in the Russian Federation, a tax levied on enterprises on the amount of increase in value by this enterprise, calculated as the difference between revenue from the sale of goods and services and the amount for raw materials, supplies, and semi-finished products received from other manufacturers.
• Personal income tax (personal income tax)– federal basic tax paid individuals. Among taxpayers, tax residents of the Russian Federation are legally distinguished (actually located on the territory of the Russian Federation for at least 183 days in calendar year) and tax non-residents.
• Penya- a type of penalty, and therefore it is subject to the rules relating to penalties. The peculiarity is that it is calculated as a percentage of the cost of the violated obligation, but is collected from the debtor not once, as a penalty, but is paid for each day or even hour of violation of the terms established by the contract.
• Founders- founders of the company, individuals and legal entities who voluntarily founded a new enterprise, attract capital investors to participate in it, or personally invested their capital in the company being organized.
• Authorized capital— organizational and legal form of capital, the amount of which is prescribed by the constituent documents or legislation of the Russian Federation. Includes: par value of issued shares, amount of investments public funds or private share contributions, transfer to the balance sheet of the established organization of buildings, structures, equipment, material assets, rights to use natural resources.
• Accountant — executive, responsible for financial accounting and reporting of the organization.

In other words, an accountant is a competent accounting employee of any organization. A guardian of order in the world of numbers and documents and simply a well-paid, respected profession.

Of course, these are not all the terms used in accounting. It is also important, in the process of deeper study, to become familiar with the tasks, methods and principles of accounting and regulatory documentation.

Features of studying accounting for dummies

Accounting software greatly facilitates the work of accountants, reducing their labor costs.

But you shouldn’t jump into the program right away. This will most likely only make you more confused. Be sure to start with a basic platform of theoretical knowledge of this accounting craft.

To practice, it may be better to start with paper accounting documents, keeping all records manually in a journal business transactions, while filling out primary documents, order journals, statements and financial statements.

A number of difficulties arise here: where to study from scratch and where to start? Next we will answer your questions.

Where and how best to study from scratch?

If you, nevertheless, want to enrich yourself with knowledge and experience in accounting and you are not afraid of hard work and responsibility, then follow further to understand where to start.

Much depends on the degree of depth of knowledge and your need for it.

Let's list the options:

• University You can immediately go to study at a university if you have a complete secondary education, and get a higher education degree professional qualifications accountant at the Faculty of Accounting, Analysis and Audit. In the future, just improve your skills.
• College (technical school). You can also get good knowledge in college. As a result, this will be a secondary specialized education and a specialty in “Accounting, Analysis and Control”.
• Training courses. Alternatively, you can go to prestigious specialized courses. Upon completion of the courses, either a certificate or certificate is issued.
• Self-study (at home). For this purpose, special literature is studied, people go through online courses and webinars. You can subscribe to periodic journals. In order to find a job as an accountant in the future, it is necessary to undergo industrial practice and training on a software product.

Everyone chooses the appropriate learning method for themselves. But we must take into account that with a diploma, almost all doors will be open to you.

Where should you start?

The difficulties that all newcomers face in accounting lie in a lack of understanding of the terminology. Therefore, the first stage is to study the basics of this discipline. The second stage should be tailored to your needs.

If you are a manager and you need to understand accounting and tax reporting , then start studying financial result and taxation systems in the organization.

And gradually, analyze the accounting by accounts, items, individual areas of accounting, right down to accounting entries.

Will help you learn about the methods and methods of maintaining records of objects used in your enterprise.

If you have organized your own company and want to do your own accounting, then follow the practical steps, start with the constituent documents, or more precisely, with the accounting of the authorized capital.

If your knowledge is zero, and you plan to conquer accounting, then proceed to the educational course that is given in colleges and institutes. Accordingly, you study step by step from the theoretical and practical foundations of accounting to financial statements.

Step by step training

Let’s summarize all of the above and draw up an approximate step-by-step plan:

1. Studying from books for beginners with practical problems.
2. Purchasing serious literature on in-depth accounting and taxation, analysis and audit. Or it could be the completion of special courses.
3. Application of knowledge in production practice or in personal business.
4. Employment. Start your accounting career under the guidance of a more experienced mentor.

Special tests help you test your knowledge at any stage. There are many options for step-by-step training. For example, you can study remotely while combining it with work.

How to select information?

In the huge amount of information on the Internet, among the many books and manuals, it is not easy to choose exactly what you need. This could be a Self-Teacher, Accountant's ABC, Accounting for Dummies, etc. At the same time, some authors are classics of accounting, but are still in demand to this day.

And yet, when choosing, you need to consider:

• relevance of information;
• rating of the author of the course or book;
• volume and topic of educational material.

Therefore, do not rush to immediately buy a complex and expensive book or pay for courses that promise to cover all accounting in a short time.

This may be premature or unjustified action. First, read the contents, reviews, some manuals can be visually viewed and even downloaded.

Best books:

№	Name	Year	Publishing house
1	Self-instruction manual on accounting” Ponomareva G.A.	2006	Prior
2	Workshop on accounting, Donchenko N.B., Kirillova N.A., Shvetskaya V.M.	2010	Dashkov and K
3	“Accounting from scratch”, Gartvich A.V.	2013	Peter
4	Theory of accounting, Alborov R.A.	2016	FSBEI HE Izhevsk State Agricultural Academy
5	“The ABC of an accountant: from advance payment to balance sheet” Bukina O.A.	2017	Phoenix

Documentation

• Tax code Russian Federation(chapters on VAT, income tax, personal income tax and insurance premiums).
• Chart of accounts (economic).
• Federal Accounting Standards, industry and internal standards (PBU, methodological guidelines and accounting policies).
• IFRS documents.

Algorithm for learning the basics of accounting

We will present the study of the basics of accounting for dummies in the form of a summary.

The essence and objectives of accounting

The original source presents the following concept:

Accounting— formation of documented, systematized information about the objects provided for by this Federal Law, in accordance with the requirements established by this Federal Law, and the preparation of accounting (financial) statements on its basis.

In other words, accounting mainly means systematized permanent accounting and generalization of business transactions about the conduct of an enterprise.

This is done by collecting, registering, organizing and storing documents about the property and obligations of the organization.

Briefly about the tasks:

• correct and timely adoption of measures for necessary payments and obligations;
• operational control over the reliability and correctness of information in accounting documents;
• timely assignment of accounting data to accounting registers, etc.

Subject and methods of accounting

Subject – a continuous economic process of an enterprise, determined by accounting objects:

• property (economic assets – Asset),
• liabilities (sources of funds - Liabilities),
• business transactions (accounting records based on documents).

Accounting method is a postulate of methodological accounting techniques that collectively reflect the movement and condition of household assets and their sources.

It consists of the following main elements:

Elements	Techniques (methods)	The essence
Primary observation	Documentation	The process of documentary collection and generation of written evidence of the facts of a business transaction.
	Inventory	Checking the availability, counting, describing, weighing, reconciling, evaluating identified funds and comparing balance sheet assets of actual data with accounting data.
Cost dimension	Grade	Acceptance of monetary measurement of accounting objects.
	Costing	A method for calculating production costs for the sale of a unit of production in monetary terms.
Grouping and systematization of information	Accounts	Reception of grouping information on accounts current state assets and liabilities.
	Double entry	A method for simultaneously registering data on business transactions and other facts of economic activity in the same monetary amount in two or more accounting accounts, using debits and credits of mutually linking accounts, ensuring equality between assets and liabilities balance sheet.
Summarizing information	Balance sheet	A generalized tabular form of a document compiled as of a specific date, which is a source of information about the property and financial position of an enterprise, in which property is grouped by composition, location and sources of its formation, valued in monetary terms.
	Financial statements	A list of consolidated reporting forms, which contains information about the property, liabilities and financial results of the organization collected over a certain period of time (reporting period) and summarized in tabular form.

It is important to know that when using the documentation method, the accounting department draws up primary documents that are drawn up at the time or immediately after business transactions are carried out.

It is necessary to fill out the forms correctly and completely so that they confirm the legal validity of the actions taken.

Forms primary documents contained in albums unified forms primary accounting documentation. By the way, the legislation of the Russian Federation allows the preparation of document forms independently developed by the organization. However, in reality this does not apply to the entire “primary”.

Here is an example of documentation cash transactions. In cash (cash) transactions (Sch50), when preparing primary documents:

• posting Money must be documented by receipt cash order(PKO).
• expenditure - by cash receipt order (RKO).

Moreover, each operation is accompanied by a record in cash book, and PKO and RKO are taken into account in the corresponding log book.

Let us consider how the methodological method of assessment is applied using the example of non-current assets, namely fixed assets (Account 01).

According to PBU/6, they are assessed by:

• original cost ( actual cost OS without VAT) using Account 08 “Investment in fixed assets».
• replacement cost (as a result of property revaluation).
• residual value (the cost of a fixed asset minus the accrued depreciation on it).

Example:

• Receipt of equipment from supplier D08 K60 = 25,000 rub.
• Transport company services D08 K76 = 500 rub.
• Installation of equipment from an intermediary D08 K76 = 15,000 rub.
• After putting the equipment into operation, the next month, depreciation D20 K02 = 1000 rubles was accrued.

D	08			TO
	Opening balance: 0
25000
500
15000				40500
Debit turnover: 40500				Credit turnover: 40500
	Closing balance: 0
D	01			TO
	Sn:=0
40500				1000
TO: 40500				KO=1000
	Sk=39500
D	02			TO
			Sn:=0
				1000
				KO=1000
Closing balance:			Sk=1000

Initial cost = 25000+500+15000=40500 rub.

Residual value = 40500-1000 = 39500 rub.

By the way, when calculating depreciation of property, the depreciation method is used.

This is the inclusion of the cost of fixed assets in the cost of the product or service produced. In accordance with the Tax Code of the Russian Federation, there are two types: linear and nonlinear.

The application of accounting techniques involves adherence to principles.

Accounting principles

Principles are generally accepted rules of economic actions and properties of economic processes established in the foundation of accounting science.

Let's name two main ones: the principle of monetary measurement (in the currency of one’s country) and the principle of double entry.

The rest are considered procedural. These are the principles of isolation and self-sufficiency (autonomy), operating (working) organization, objectivity, prudence, accruals (recording income (revenue) and compliance), frequency and confidentiality.

Let's look at an example based on the accrual principle.

Based on it, the accrual method arose. It is used in relation to the company’s income and expenses to record them in a specific reporting period. It does not matter the moment of receipt of payment for goods or services. That is, the revenue part is calculated based on their shipment.

For example: an organization operates on OSNO, which means it works with VAT. In January 2020, 180 pairs of skis were shipped for the amount of RUR 1,062,000. (including VAT: 18%), payment for them was received in February 2020. RUB 826,000. VAT included.

Here accrued income is taken into account: 1,062,000 - 162,000 = 900,000 rubles.

• D 62 K 90 = 1,062,000 rub. – skis were shipped to customers.
• D 90 K 68 = 162,000 rub. – VAT is charged to the budget for payment.
• D 51 K 62 = 800,000 rub. – credited to the payment account for skis.

In this case, ski production costs must be accrued in the same period as income. Those. salaries, taxes, wear and tear of machines, etc. are accrued in January.

An alternative method is the cash method.

With it, income and expenses are recorded in the amount of received payments for skis or in the amount of repaid accounts receivable on them.

Accordingly, following the example, “cash” income will be considered: 826,000 – 126,000 = 700,000 rubles.

As for expenses, it will not be possible to take them into account in full, but only in the amount in which they are paid.

However, there are certain nuances. So, if this concerns materials, then only the volume written off for production and paid for will be reflected in expenses. If these are salaries and contributions, then the debt on them must be repaid.

Depreciation costs for fixed assets can be taken into account in full if these fixed assets are paid.

Not everyone can use the cash method.

According to the laws of the Russian Federation, this method is suitable only for those enterprises whose revenue does not exceed 1,000,000 rubles. for the previous 4 quarters each (excluding VAT). By the way, from January 1, 2019, the tax rate increases to 20%.

So, methodological techniques and principles are necessary for maintaining and organizing accounting. Methods of accounting for objects are prescribed in the Accounting Regulations and IFRS. The choice of one or another method is reflected in the accounting policy of the enterprise and is applied in practice.

Accounts

Current accounting, orderliness and control over business operations are provided by accounting accounts.
Accounting account is digital code or cipher for shortening and automating accounts.

Its purpose in permanent accounting:

• the state of internal payments and movement for each homogeneous group of organizational funds and sources of their formation;
• state of external payments with other enterprises.

Chart of accounts is a systematic list of all balance sheet accounts or, in other words, an ordered digital series of balance sheet accounts by sections, combining accounts into homogeneous groups by purpose, structure and economic content.

Accounts according to their content are divided into:

• active;
• passive;
• active-passive.

The structure (scheme) of an account is debit, credit, turnover and balance:

• Debit- a term denoting the left side of an accounting account presented in graphical form (D). Accordingly, the credit will be the right side of the account (K).
• On active accounts, an increase in the accounting object is determined by debit, and a decrease by credit. On passive accounts it is always the other way around.
• Account turnover— final entries for debit and credit of accounting accounts. They are called debit (Od) or credit (Ok).
• Balance– remainder (initial CH and closing balance Sk) according to the account of economic assets or sources of their formation.

A variation between the total entries for debit and credit accounts.

The most visual way to reproduce the structure of an account is to draw a T-shaped diagram or an “airplane”.

See diagrams:

In an active-passive account, the balance is expanded in both debit and credit.

According to their structure, the accounts are called:

• synthetic (first order);
• analytical (second order subaccounts), etc.

That is, it is added to the account number through a dot or dash additional number. For example, the account for investments in non-current assets 08 is deciphered as the acquisition of intangible assets 08.5.

Accounts are also divided into groups according to their purpose.

Accounts can be classified according to their purpose as follows:

The self-supporting account plan contains 99 codes.

The public may not use all accounts. When drawing up accounting policies, accounting determines which accounts will be required to record transactions occurring at this enterprise.

How to learn how to make transactions?

When the study of accounting accounts is over, we learn to compose correctly accounting records or wiring. First, let's figure out what wiring is.

Accounting entry – a documented connection between a debited and a credited account indicating the amount of a business transaction and subject to registration.

Simply put, this is encrypted information about the production processes of an enterprise.

IN entrepreneurial activity Each organization undergoes many different operations: purchasing materials, paying suppliers of goods from a current account, issuing wages and etc.

How can accounting take all this into account? Here correspondence of accounts is used, i.e. two interconnected (corresponding) accounts participating in this operation are selected, and then the amount is posted to the debit of one account and to the credit of the other.

For example, 100 rubles were issued from the cash register to an accountable person (upon application) for materials.

• we select 2 accounts for this operation - these are Account 50 “Cash” and Account 71 “Settlements with accountable persons”.
• We see that the increase in accounting objects occurs along the active Sch71 (on the right), and the decrease – on the active Sch50 (on the left).
• We make a double entry, i.e. We write down these 100 rubles at the same time. debit Sch71 and credit Sch50.

The wiring looks like this: D71 K50=100 rub.

The same will happen for other business transactions. But most importantly, in order to draw up the correct entries, you need to correctly determine the correspondence of the accounts.

Hello, friends!

I had a few free hours at work and I decided to go through the main news of the accounting world. On one of the pages there was a very intriguing advertisement, the company promised to teach accounting in a month and an immodest reward. My pride rose up in me, I studied accounting for 5 years, and here it’s a month and I’m done. How?

Friends, if you decide to study accounting, avoid such “teachers”. I decided to make a short thesis guide that will give an understanding of the scope and main topics of the upcoming study, it will help save time, weed out tons of unnecessary information and will not affect your wallet.

• About goals, objectives and areas of application.
• About the basic concepts of accounting.
• About the main sectors of accounting in an enterprise.

Pay attention to the basic concepts, they will be encountered throughout the learning process. From words to action!

How to find and select useful information?

You started looking for information about accounting. Perhaps you went to bookstores and looked through the literature in the “Accounting” and “Tutorials...” sections. We used the Internet and discovered even more books and abstracts. It turned out that there was just a sea of ​​information, didn’t it?

I'm sure you've started reading these books and essays. You've put in the time and effort to understand this accounting. And more often it turned out that there was more and more incomprehensible, right? Less and less often did you remember where you started and where you were going. You find yourself trying to memorize all the concepts and definitions of accounting, but there is practically no progress, right?

And one unresolved question begins to spin in my head:
“So where do you start learning accounting?”

I have good experience make sure that a novice accountant learns accounting simply, quickly and efficiently. And in this article, I will share with you some points for quickly learning accounting. This is what you want, isn't it? Just like I once was looking for a plan on where to start studying accounting.

1. One should begin to study accounting in order to give the novice accountant a clear general understanding of the tasks of accounting and the subject area where accounting is used.
2. The next step in studying accounting is to understand concepts such as financial results and taxation systems. A novice accountant needs to clearly understand the formula for financial results and how it works, according to the rules of taxation systems.
3. Further study of accounting for a novice accountant comes down to the following:
   • understand and remember what main sections accounting consists of.
   • how each of these areas, according to the taxation system, affects the financial result.
4. What accounting tools are used to record the collection and change of information in accounting? And also how information is classified. All this is the next stage of studying accounting (see here).
5. One of the very important skills of a novice accountant when studying accounting should be the ability to read reports and analyze the information visible in the reports.

And before I write the last point, I want to note that the study of accounting on these five points must be supported by practical tasks. Be sure to do various practical tasks for the same situations. It is also necessary to ask questions so that the novice accountant, through reflection and answers, begins to grasp the essence and relationships between the knowledge gained.

I noticed that this approach quickly allows a novice accountant to simply learn accounting and it becomes easier to get a job and immediately begin maintaining accounting areas.

6. On end-to-end practical tasks (note, not one, but several) to collect all the acquired knowledge together.

   For this point, it is necessary to have thoughtful, sequential practical tasks and a mentor. The mentor’s task will be to connect previously acquired knowledge with its correct application in practice.

For a novice accountant, this approach is a brilliant opportunity to learn practical accounting, along with the necessary theory and groundwork for the future. And all this can be achieved in record time, since in the head of a novice accountant when studying accounting there will be no “mess”, incorrect beliefs and conclusions, and questions to which no answers have been found.

Basic Concepts

Accounting is an orderly system for collecting, registering and summarizing information in monetary terms about the state of property, obligations of the organization and their changes (cash flow) through continuous, continuous and documentary accounting of all business transactions.

The objects of accounting are the property of organizations, their obligations and business transactions carried out by organizations in the course of their activities.

Accounting in accordance with the law on accounting can be carried out by: The chief accountant hired by the enterprise for employment contract, general director in the absence of an accountant, an accountant who is not the chief or third party(accounting support).

The main task of accounting is the formation of complete and reliable information (accounting statements) about the activities of the organization and its property status, on the basis of which it becomes possible:

• prevention of negative results of the organization’s economic activities
• identification of on-farm supply reserves financial stability organizations
• control of compliance with legislation when the organization carries out business operations
• control of the feasibility of business operations
• control of the availability and movement of property and liabilities
• control over the use of material, labor and financial resources
• monitoring compliance of activities with approved norms, standards and estimates

Internal users of financial statements are managers, founders, participants and owners of the organization’s property.

External users of financial statements are investors, creditors, and the state.

Accounting is closely related to tax and management accounting

Source: http://otvet.mail.ru/question/44699630

How to study accounting on your own?

Accounting is a key process and one of the fundamental factors for successful business, regardless of the size and turnover of the company. While large companies employ quite a number of accounting departments(or use the services of third-party firms providing accounting and auditing services), small offices can only have one accountant.

When working individual entrepreneur it is often necessary to have skills self-management accounting without the help of specialists. IN in this case You may need to understand accounting in order to conduct it yourself. In addition, good knowledge of accounting can be used to obtain employment as an accountant.

1. If you have no knowledge at all in this area, then reading literature is a great start. The best books for developing basic skills, such as Accounting for Dummies, can be purchased at any bookstore. Studying this book and performing the training exercises suggested in it will allow you to gain a general understanding of fundamental principles accounting.
2. The Internet is a very useful tool for learning the basics of accounting in the shortest possible time, and for free. Sites like ours offer free lessons in many areas of accounting. In addition, you will be able to view online the texts of all documents regulating accounting. On the Internet you can easily find standards adopted in your country, and, if necessary, international standards.
3. After gaining a basic understanding of accounting, you need to start studying textbooks compiled according to the university curriculum. Look for relevant publications that provide more insight into accounting and preparation financial statements. Work through this textbook thoroughly, trying to deal with as many problems as possible.
4. If you can afford to attend formal classes, you will have a great opportunity learn from an experienced professional. Quite often, relevant courses are held at universities and colleges, upon completion of which a certificate or certificate is issued. It is also worth finding out whether there may be an opportunity to attend classes at the university as a free student.
5. If you're studying accounting to improve your business, try applying your skills in real life. For example, you can change from a single entry system to a double entry system. A double entry system, in which each transaction is recorded as both a debit and a credit, is needed more large companies, as it allows for more complete control over financial information. In addition, apply the knowledge acquired in related areas, for example, control of cash transactions.
6. If you have learned accounting well enough to work as an accountant, then consider possible options starting a career in this field. To begin with, you can get a job under the guidance of a more experienced accountant. You can also try to find a job as an assistant, where the initial workload will not be so great to gain experience and skills.

Please note that to obtain a professional accounting certificate, you must complete a certain number of hours, which may be equivalent to a full-time college education.

Source: http://ru.wikihow.com/%D1%81%D0%B0%D0%BC%D0%BE%D1%81%D1%82%D0%BE%D1%8F%D1%82%D0 %B5%D0%BB%D1%8C%D0%BD%D0%BE-%D0%B2%D1%8B%D1%83%D1%87%D0%B8%D1%82%D1%8C-%D0 %B1%D1%83%D1%85%D1%83%D1%87%D0%B5%D1%82

What documents does a novice accountant need to familiarize himself with?

So you've decided to become an accountant. Great choice! The profession is in demand and highly paid, but also responsible. An accountant's mistake can be very costly for the company. Therefore, it is important to be a highly qualified specialist.

What is needed for this? Firstly, excellent knowledge of theory, and secondly, good skills in working with accounting program, as a rule, this is “1C: Accounting”.

If you do not have an economic education, and you need a job urgently, then you can take accelerated courses. Their advantages: training from practicing teachers, a document on education is issued.

If such training is not possible or necessary, you can gain knowledge on your own. The minimum that is needed is a computer and Internet access.

It's better to start with theory. Be sure to read the following regulatory documents:

1. Law “On Accounting” N 402-FZ
2. tax code
3. Chart of accounts
4. Accounting Regulations
5. Law N 212-FZ “On insurance premiums in Pension Fund RF, Foundation social insurance RF, Federal Fund compulsory health insurance"

IN tax code read at least the chapters on:

• income tax
• value added tax
• personal income tax

Because legislative acts written quite difficult for beginners to understand, then additionally read articles on specialized sites. It’s convenient that on such sites you can still track news about changes in legislation, as well as chat on the forum with colleagues who can give good advice to a newcomer.

It is also advisable to buy a book on accounting theory, look through several of them in the store, and choose the one you like best. Then there is a high probability that you will read it.

After familiarizing yourself with the theory, you should acquire skills in working with the 1C: Accounting program. Alternatively, buy a licensed version. But it is more convenient and more economical to use an increasingly popular service, namely remote access to the program.

For example, there are companies on whose websites you can access any 1C product. This is not difficult to do; to do this you need to register.

Accounting is a complete and continuous recording of an organization’s activities based on and registration economic processes in monetary terms. Everything is conventionally divided into two parts: assets (funds that belong to the enterprise) and liabilities (sources of these funds). Knowing the chart of accounts represents the basics of accounting. All transactions are reflected. Thus, the acquisition of fixed assets, the receipt of money in the current account is reflected as a debit, that is, an increase in assets occurs. The decrease in assets is shown on the credit of accounts. An increase in a liability is reflected as a credit, and a decrease as a debit.

All postings are made based on the instructions of the Ministry of Finance and Tax Service and only if there are primary documents (invoices, contracts, invoices). Understanding the basics of accounting is essential to the day-to-day work of all financial professionals. When drawing up entries, it is important to logically take into account that an increase in the organization’s funds (assets) must be recorded as a debit, and a decrease in them - as a credit. An increase in the enterprise's sources of funds (liabilities) is indicated as a credit, and a decrease in sources - as a debit.

The fundamentals of accounting are two principles:

1. The principle of balance

The principle of accounting balance is based on the formula:

ASSETS = LIABILITIES + EQUITY

ASSETS are everything that a company has and uses to make a profit.

LIABILITIES are all that the company owes to external investors, suppliers, government organizations and budget.

OWN CAPITAL is the part that remains when liabilities are subtracted from assets. This shows that LIABILITIES are paid off first upon liquidation or closure of the enterprise, and each owner can dispose of OWN CAPITAL last.

1. Double entry principle

All financial transactions have offsetting sides, but the principle of balance must always be respected. For example, you have 100,000 rubles, but you need to purchase equipment for 300,000, then you take out a loan from a bank for the missing amount.

A(100000)=O+ SK(100000)

In accounting, this operation is recorded as a debit to the cash desk - 200,000 rubles and a credit as an obligation to the bank - 200,000 rubles.

A(100000+200000)=O(200000)+CK(100000) Thus, the principle of balance is preserved.

Particular attention should be paid to expenses in accounting. Expenses are primarily a decrease in economic benefit in a given period, as a result of an outflow of assets or an increase in liabilities, which leads to a decrease in capital.

An accountant should not confuse costs and expenses in accounting and should always understand their differences during work and be able to competently defend their point of view before the audit authorities. Expenses never reduce OWN CAPITAL, unlike expenses. The company incurs costs for a certain period, then these costs turn into ASSETS or expenses. Expenses depend on costs and always affect the profit of the enterprise. But the costs themselves do not affect profits.

I will show you with examples: Repayment accounts payable leads to a decrease in ASSETS (money paid), but at the same time LIABILITIES decreased (debt was repaid), which means that OWN CAPITAL has not changed. Therefore, it is incorrect to consider this an expense.

Writing off accounts receivable after the expiration of the three-year statute of limitations is an expense, since there is a decrease in ASSETS without a change in LIABILITIES, which means that OWN CAPITAL decreases. Similarly, you can recognize as a negative expense or recognition of fines, penalties, and state fees.

Costs for leasing property are an expense at the end of the period; costs for production that closed and did not make a profit can also be considered an expense.

That's actually all the basics of accounting, based on logic, and not on special instructions, methodological manuals, regulations and other regulatory documents. In accounting, you need to think logically and not just blindly follow requirements.

ABOUT theoretical foundations We will discuss accounting and some practical aspects in our consultation.

Basic Accounting Concepts

The term “accounting” itself lies at the center of the system of accounting concepts. The basic definition of accounting is as follows. Accounting is the formation in accordance with established requirements documented, systematized information about accounting objects and the preparation of financial statements based on this information (Part 2 of Article 1 of the Federal Law of December 6, 2011 No. 402-FZ).

The following are recognized as accounting objects (Article 5 of the Federal Law of December 6, 2011 No. 402-FZ):

• facts of economic life;
• sources of financing activities;
• income and expenses.

It is the accounting objects that answer the question of what information forms the basis of accounting.

Who does accounting and how?

In organizations that are small or medium-sized businesses (except for organizations specified in Part 5 of Article 6 of Federal Law No. 402-FZ dated December 6, 2011), a non-profit organization or a Skolkovo organization, the manager himself can maintain accounting records.

In other cases, accounting should be carried out (Part 3, Article 7 of Federal Law No. 402-FZ dated 06.12.2011):

• for the chief accountant;
• or to another official of the organization;
• or enter into an agreement for the provision of accounting services with another organization or individual.

The basic concepts of accounting are unthinkable without defining the essence. After all, the main thing for accounting is the reflection of all business transactions on interconnected accounting accounts, included in the working Chart of Accounts. The working Chart of Accounts is part of the organization's Accounting Policy, which must be developed by each accounting entity. It provides for a set of accounting methods (primary observation, value measurement, current grouping and final generalization of the facts of economic activity) in the event that these issues are not regulated by regulatory documents on accounting or there is variability. Develop Accounting policy ours will help.

Since the basis of accounting is information about accounting objects, data on the presence, condition and assessment of property and liabilities must be confirmed by the results of the conducted accounting.

Final stage accounting work- preparation of financial statements. It presents data on the property and financial position of the organization and the results of its economic activities for the reporting period.