Molchanov accounting for 14 days online. Accounting and management accounting

05
oct
2012

Accounting for 14 days (Molchanov S.S.)

Format: DjVu, eBook (originally computer)
Molchanov S.S.
Release year: 2012
Genre: Educational literature
Publisher: PITER
Russian language
Number of pages: 436
Description: unique tutorial(three in one), which will allow you to master accounting in as soon as possible and with pleasure!
Here you will find a course of 14 lectures containing over 200 visual and entertaining examples 100 problems with answers and even blank pages
for your records and decisions.
In the second edition of the book, everything is thought out to the smallest detail, so that you will be as pleasant and convenient as possible to work with it. Consolidate your knowledge, solve problems and
take notes right in the book!
The book will be useful for both beginners and experienced accountants. Those who are just learning this profession can use it as a self-instruction manual, since
the course starts with the basics and all the difficult moments are considered in simple examples.
If you are already an experienced accountant, then you should also like this book, since all the material is presented taking into account the current regulatory framework taking into account
recent changes in legislation. This will help you quickly update your previous knowledge without unnecessary time losses.
The book is addressed to all who study theory and practice. accounting, accountants, heads of organizations, as well as students and teachers
higher and secondary special educational institutions corresponding profile.

05
oct
2012

Management accounting for 14 days (Molchanov S.S.)

Author: Molchanov S.S.
Release year: 2012
Genre: Educational literature
Publisher: PITER
Russian language
Number of pages: 437
Description: This is a book for those who appreciate quality. It is made according to the concept of "three in one" (textbook, problem book, plus answers to all problems). The completeness of the coverage of the material (14 sections) is combined with a clear logic of its presentation and accessibility of presentation. A special section is devoted to management accounting in banks. This training course is comparable to the best translated Western textbooks on management accounting, but Russian is much more understandable...

18
Jan
2012

Costs: Accounting and reduction in 14 days (Molchanov S.S.)

Format: DjVu, eBook (originally computer)
Author: Molchanov S.S.
Release year: 2011
Publisher: EKSMO
Genre: Educational literature
Language: RU
Number of pages: 407
Description: This is a book for those who appreciate quality. It is made according to the concept of "three in one" (textbook, problem book, plus answers to all problems). The completeness of the coverage of the material (14 sections) is combined with a clear logic of its presentation and accessibility of presentation. A special section is devoted to management accounting in banks. This training course is comparable to the best translated Western textbooks on management accounting, but is much more understandable to Russian...

10
aug
2008

Accounting arose simultaneously with the advent of human civilization thousands of years ago. His first steps were of great importance for the history of human development. The development of accounting was caused by the needs of life, and he, in turn, stimulated the formation of writing and mathematics. The first book on accounting was written over five hundred years ago… This edition is a collection of term papers discipline "Accounting".

24
Apr
2008

Accounting - Strazheva - 2004, Minsk

Genre: Accounting
Author: Strazheva N.S., Strazhev A.V.
Publisher: Minsk, Book House
Country: Belarus
Release year: 2004
Number of pages: 432 ISBN: C83
Description: TABLE OF CONTENTS Preface to the tenth edition.................................................................. ......3 Chapter 1. ESSENCE AND SIGNIFICANCE OF ACCOUNTING ..................5 Chapter 2. SUBJECT AND METHOD OF ACCOUNTING.......... .................9 Chapter 3. BALANCE SHEETS ........................ ....................................12 Chapter 4. ACCOUNTS AND DOUBLE-ENTRY..... ......15 Chapter 5. DOCUMENTATION OF HOUSEHOLD...

01
aug
2011

Loans and credits: accounting and taxation (Panchenko T.)

Author: Panchenko T.
Release year: 2008
Genre: business
Russian language
Number of pages: 158
Description: This publication discusses the main provisions of civil law relating to the essence of the concepts of loan and credit and attraction Money commercial organizations. The features of accounting and taxation of loans, credits, factoring and mortgages are given. Special attention is applied for the accounting of interest on debt obligations in the tax accounting of the borrower organization, for loans and credits, the amount of which is denominated in foreign ...

14
june
2016

TAXES FOR 14 DAYS. (14th edition) (Molchanov S.S.)

Format: PDF, eBook (originally computer)
Author: Molchanov S.S.
Release year: 2016
Genre: Educational literature
Russian language
Number of pages: 68
Description: Here is a unique study guide (three in one) that will allow you to master the taxes of Russia in the shortest possible time and with pleasure! In it you will find 7 sections of the theory and practice of taxation, 184 examples, 86 tasks with answers. Everything here is thought out to the smallest detail, so that you will be as pleasant and convenient as possible to work with it. This book will be useful for both beginners and experienced professionals. Those who are just learning taxes can use...

16
june
2016

Taxes for 14 days (4th edition) (S.S. Molchanov)

ISBN: 978-5-699-25440-8

Author: S.S. Molchanov
Release year: 2008
Genre: Economics and business literature
Publisher: Eksmo
Russian language
Number of pages: 238
Description: Here is a unique study guide (three in one) that will allow you to master the taxes of Russia in the shortest possible time and with pleasure! In it you will find 7 sections of the theory and practice of taxation, 184 examples, 86 problems with answers and even blank pages for your notes and solutions. Everything here is thought out to the smallest detail, so that you will be as pleasant and convenient as possible to work with it. Strengthen your knowledge...

05
Apr
2012

Taxes for 14 days (10 edition) (Molchanov S.S.)

Format: DjVu, eBook (originally computer)
Author: Molchanov S.S.
Release year: 2012
Publisher: EKSMO
Genre: Educational literature
Russian language
Number of pages: 438
Description: A unique study guide (three in one) that will allow you to master Russian taxes in the shortest possible time and with pleasure! In it you will find 7 sections of the theory and practice of taxation, 184 examples, 86 problems with answers and even blank pages for your notes and solutions. Everything here is thought out to the smallest detail, so that you will be as pleasant and convenient as possible to work with it. Strengthen your knowledge, r...

14
july
2013

Italian in 30 Days (Paola Frattola, Roberta Costantino)

Format: Audiobook, MP3, 320kbps
Author: Paola Frattola, Roberta Costantino
Release year: 2001
Genre: Audio course
Publisher: Langenscheidt, Astrel
Artist: unknown
Duration: 01:29:50
Description: A popular tutorial by the famous European publishing house "Langenscheidt" Germany. Designed for people of all ages who are starting to learn Italian, or for those who want to refresh their knowledge. In 30 lessons, real life situations, interesting travels and real Italian are waiting for you - the one that is spoken, for example, by the inhabitants of Rome or Milan. The textbook provides...

09
sep
2014

Around the World in 80 Days (Verne Jules)

Format: audiobook, MP3, 96kbps
Author: Verne Jules
Release year: 2013
Genre: Adventure
Publisher: Audiobook Lovers Club
Artist: Nikolai Richter
Duration: 08:36:53
Description: The main character, Phileas Fogg, made a bet that he would be able to circle the globe from west to east in 80 days. A full of dangers awaits him, but a very exciting journey. It starts in England, then Fogg goes to France, Egypt, India, China, Japan, America. In India, Phileas Fogg and his servant Passepartout rescue the beautiful Auda, who later becomes the wife of an Englishman. Interferes with travel and detective ...

13
mar
2014

Lucid dreaming in 7 days (Thompson Bradley)

Format: audiobook, MP3, 128kbps
Author: Thompson Bradley
Release year: 2014
Genre: Self development
Publisher: Do-it-yourself audiobook
Performer: Chernikov R.T
Duration: 02:01:13
Description: Spending a few hours exploring the world of lucid dreaming can literally change your life. Lucid dreaming is one of the most exciting arts you can master.
Add. information:
About the Author: Bradley Thompson is one of the world's leading experts in mind manipulation techniques. Its developments are used by athletes and business leaders in...

27
dec
2011

Around the World in Eighty Days (Jules Gabriel Verne)

ISBN: 978-5-699-32022-6
Format: DOC,ePub,FB2,PDF eBook (originally computer)
Author: Jules Gabriel Verne
Release year: 2009
Genre: Children's adventure
Publisher: Eksmo
Russian language
Number of pages: 226
Synopsis: In Around the World in 80 Days, Verne describes an unflappable Englishman and his quick-witted servant on a bet to circle the globe as quickly as possible, experiencing a slew of adventures. Unlike many other fictional journeys in Verne's books, which took place on fantastic, yet uninvented means of transport, here the characters used the means that already existed.

01
june
2017

Around the world in 80 days (Jules Verne)

Format: audiobook, MP3, 160kbps
Author: Jules Verne
Release year: 2012
Genre: Adventure, children's
Publisher: Soyuz
Artist: Alexander Bordukov
Duration: 09:50:37
Description: The main character, Phileas Fogg, made a bet that he would be able to circle the globe from west to east in 80 days. A full of dangers awaits him, but a very exciting journey. It starts in England, then Fogg goes to France, Egypt, India, China, Japan, America. In India, Phileas Fogg and his servant Passepartout rescue the beautiful Auda, who later becomes the wife of an Englishman. Interferes with travel and the detective Fix...

08
May
2012

How to become a beauty in 30 days (Roberts Y.)

ISBN: 978-5-699-20160-0
Format: PDF,RTF, EPUB, FB2, eBook (originally computer)
Author: Roberts Yu.
Release year: 2007
Genre: Beauty and health
Publisher: Eksmo, Yauza
Russian language
Number of pages: 159 /255
Description: If you are unhappy with your appearance, figure, hair and skin condition, then this book is written especially for you. If you are single and can not find a gentleman - this book is for you. If you don't know how to get a job and achieve a high position in business, then...just read this book. The book "How to become a beauty in 30 days" is an instruction for applying ...

22
Jan
2012

Explanatory Dictionary of Accounting (Bakaev A.S.)

Explanatory Dictionary of Accounting ISBN: 5-85428-165-1
Format: PDF, Scanned pages
Author: Bakaev A.S.
Release year: 2006
Genre: Economic literature
Publisher: Accounting
Russian language
Number of pages: 164
Description: This work includes concepts and terms that form the conceptual basis of accounting, the definitions of most of which are contained in the documents of the system regulation accounting. These documents include the Accounting Concept in market economy Russia, the federal law"About accounting", regulations on accounting...

Here is a unique study guide (three in one) that will allow you to master accounting in the shortest possible time and with pleasure! Here you will find a 14-unit course with over 200 visual and entertaining examples, 100 problems with answers, and even blank pages for your notes and solutions. In the eleventh edition of the book, everything is thought out to the smallest detail so that you will be as pleasant and convenient as possible to work with it. Consolidate your knowledge, solve problems and take notes right in the book!
The book will be useful for both beginners and experienced accountants. Those who are just learning this profession can use it as a self-instruction manual, since the course starts from the basics and all the difficult points are considered with simple examples. If you are already an experienced accountant, then you should also like this book, since all the material is presented taking into account the latest regulatory changes. This will help you quickly update your previous knowledge without unnecessary time losses.

AUTHORIZED CAPITAL AND LIABILITIES OF THE FIRM.
To get started entrepreneurial activity, you need start-up capital - your own or borrowed.

Suppose that after five years of working in a taxi (see Chapter 1), you are rich enough and decide to start your own business. At the start, you have 100,000 euros, which you are ready to invest in own company. However, according to the business plan, the initial investment should be slightly more, namely 150,000 euros, otherwise your business will be inefficient.

The missing 50,000 euros can be raised by applying to a bank for a loan or by offering someone else to become a co-owner of your business (in this case, there is no need to pay interest).

Buttons above and below "Buy a paper book" and using the "Buy" link you can buy this book with delivery throughout Russia and similar books at the best price in paper form on the websites of the official online stores Labyrinth, Ozon, Bukvoed, Chitai-Gorod, Litres, My-shop, Book24, Books. ru.

By clicking the "Buy and download e-book" button, you can buy this book in in electronic format in the official online store "LitRes", and then download it on the Litres website.

The "Find similar content on other sites" button allows you to find similar content on other sites.

On the buttons above and below you can buy the book in official online stores Labirint, Ozon and others. Also you can search related and similar materials on other sites.

Publication date: 05/03/2015 16:42 UTC

• Modern methods of wage regulation, Monograph, Zhukov A.L., 2019
• Theory of Accounting, Textbook, Lishilenko A.V., 2008

The following tutorials and books.

11th ed. - St. Petersburg: 2013. - 352 p.

Here is a unique study guide (three in one) that will allow you to master accounting in the shortest possible time and with pleasure! Here you will find a course of 14 lectures, containing over 200 visual and entertaining examples, 100 problems with answers, and even blank pages for your notes and solutions. The book will be useful for both beginners and experienced accountants. Those who are just learning this profession can use it as a self-instruction manual, since the course starts from the basics and all the difficult points are considered with simple examples. If you are already an experienced accountant, then you should also like this book, since all the material is given taking into account the current regulatory framework, taking into account the latest changes in legislation. This will help you quickly update your previous knowledge without unnecessary time losses. The book is addressed to everyone who studies the theory and practice of accounting, accountants, heads of organizations, as well as students and teachers of higher and secondary specialized educational institutions of the relevant profile.

Format: djvu

Size: 2.8 MB

TABLE OF CONTENTS
Thanks 14
From author 15
Book 16 Structure
1. ACCOUNTING AS A FUNCTION
BUSINESS. DIFFERENCES FROM OTHER TYPES
ACCOUNTING 18
Learning objectives of chapter lb
Purpose of accounting.
Users of account information 18
Purpose of accounting 18
Users of account information 19
Accounting and management accounting.
Main accents 20
Tax accounting 27
Regulatory levels
accounting 28
Terminology 30
Issues for discussion, tasks 32
2 SHARE CAPITAL AND LIABILITIES.
CLASSIFICATION OF PROPERTY OF THE FIRM 35
Study Objectives for Chapter 35
Authorized capital and obligations of the company 35
Classification of equity and liabilities 36
Own funds 36
Loans and credits 38
The ratio between own
and borrowed funds 39
Accounts payable 39
Classification of company property 40
Non-current and current assets 40
Basic rule for evaluating asset balance sheet items 43
Initial and current value of assets 43
Balance sheet date 43
Terminology 44
Normative documents 45
Issues for discussion, tasks 45
3. BALANCE SHEET.
NON-CURRENT ASSETS 51
Study Objectives for Chapter 51
Presentation form non-current assets
in the balance sheet 51
Intangible assets: definition and composition 52
What applies to intangible assets 52
Results of research and development 53
When can company property be
attributed to intangible assets 53
I Intangible assets:
valuation and presentation in the balance sheet 54
Presentation of intangible assets
in the balance sheet 54

when buying them 55
Definition original cost NMA
in other cases 56
Determination of the period of use of intangible assets.
Depreciation of intangible assets 56
Fixed assets: definition and composition 57
What is included in fixed assets 57
Conditions for accounting for an asset as a main asset
funds 57
Fixed assets: historical cost 58
Reflection of fixed assets in the balance sheet 58
Determination of the initial cost
when buying a fixed asset 58
Determination of the initial cost of the main
funds in other cases 59
Fixed assets: change in value
and revaluation 60
Change book value major
funds 60
Revaluation of fixed assets 60
Tax consequences of revaluation of fixed assets
funds 65
Depreciation of fixed assets 66
Depreciable fixed assets 66
The procedure and methods for calculating depreciation 67
Depreciation on fixed assets
used 69
Construction in progress 69
Composition of construction in progress 70
Economic and contract methods
construction 71
Profitable investments in material values 72
Financial investments (long-term) 72
Composition of financial investments 72
Presentation and valuation of securities
in the balance sheet 73
Special rules for listed shares 74
Accounting for issued long-term loans 74
Accounting for contributions to joint ventures 75
Terminology 75
Regulatory documents 76
Issues for discussion, tasks 77
4. BALANCE SHEET.
CURRENT ASSETS 82
Study Objectives for Chapter 82
Presentation form of current assets
in balance 82
Initial cost of raw materials
and materials 83
Write-off of raw materials and materials. Estimated Residue 84
Provisions for depreciation of material
values ​​86
Costs in work in progress 86
Finished goods and goods for resale 86
Goods shipped 87
VAT on acquired valuables 88
Accounts receivable 90
Composition accounts receivable 90
Allowance for doubtful debts 90
Short term financial investments 94
Cash 94
Deferred expenses 94
Equal write-off of future expenses
periods 95
Write-off of deferred expenses
in proportion to the volume of output 96
Terminology 97
Regulatory documents 98
Issues for discussion, tasks 99
5. BALANCE SHEETS. CAPITAL,
RETAINED EARNINGS
AND RESERVES 101
Chapter 101 Study Objectives
Form of presentation of capital and reserves
in the balance sheet 101
Authorized capital 102
Own shares redeemed
shareholders 102
Revaluation of non-current assets
And Extra capital 103
Retained earnings 104
Essence retained earnings 104
Uncovered loss 105
Reserve capital 106
Terminology 108
Issues for discussion, tasks 111
6 BALANCE SHEETS.
COMMITMENTS OF THE FIRM 117
Purpose of Studying Chapter 117
Form of presentation of liabilities in the balance sheet 117
Long term borrowed funds 118
Ordinary loans and credits 118
Bond loans 118
Short-term borrowings 119
Accounts payable 119
Suppliers and contractors 119
Debt to the personnel of the organization 120
Debt to government
off-budget funds 121
Debts on taxes and fees 121
Other creditors 121
Other liabilities 121
Deferred income 122
Income received in advance 122
Donated valuables 123
Reserves for future expenses 124
Terminology 125
Regulatory documents 126
Issues for discussion, tasks 126
7. ACCOUNTS AND DUAL ENTRY. METHOD
ACCRUED AND CASH BASIS 130
Study Objectives for Chapter 130
Accounting accounts 130
Structure of a standard accounting account 130
Reflection of operations on active accounts
accounting 131
Reflection of operations on passive accounts
accounting 132
Summing up: the structure of active
and passive accounts 133
System double entry 134
Basic principles of the double entry system 134
Opening and closing account balance. Turnovers
on accounts 137
Income and expense accounts 138
Accrual and cash basis 139
Recording income on an accrual basis
and cash basis 139
Recording expenses on an accrual basis
and cash basis 140
Terminology 142
Issues for discussion, tasks 143
8. CHART OF ACCOUNTS. TYPICAL
ACCOUNTING ENTRY 149
Study Objectives for Chapter 149
Chart of Accounts 149
Structure of the Chart of Accounts 149
Contents of the Chart of Accounts 150
Accounting for investments in non-current assets 153
Account 08 "Investments in non-current assets" 153
Cost accounting for organizations 155
Cost Accounts for Manufacturing
organizations 155
Generic production run postings 160
Cost Accounts for Trade
organizations 162
Typical wiring for trade organizations 164
Cost Accounts for Businesses
services 165
Accounting for settlements of the organization 166
Settlement accounts (60-79) 166
Accounting for settlements on advances issued
suppliers 167
Accounting financial results 169
Financial results accounts (90 99) 169
Issues for discussion, tasks 172
9 PROFIT AND LOSS STATEMENT.
REVENUE 179
Study Objectives for Chapter 179
Proceeds from the sale of goods, works, services 179
Profit and loss statement 179
Revenue 179
Revenue accounts 180
Reflection of financial result from sales 182
Two Methods for Calculating Revenue 183
Accounting for revenue on an accrual basis 184
Moment of revenue recognition 184
Determination of VAT liabilities 185
Rules for accounting for revenue under contracts with special
transfer of ownership 187
Determination of revenue when issuing a commercial
loan 188
Barter transactions 189
Determination of revenue from transactions in conditional
units 190
Determination of revenue under commission agreements 191
Determination of revenue from contracts
building contract 194
Impact of discounts on revenue 194
Revenue and return of goods 194
Terminology 195
Issues for discussion, tasks 196
10. PROFIT AND LOSS STATEMENT.
COST, COMMERCIAL
AND MANAGEMENT EXPENSES 200
Study Objectives for Chapter 200
Form of presentation of expenses for the main
activities 200
Profit and Loss Statement 200
Cost accounting methods 201
Composition of operating expenses 201
Material costs 201
Labor costs 203
Social contributions 204
Depreciation 204
Other expenses for core activities 204
VAT and expenses 205
How to write off the costs of manufacturing firms 206
Full cost method 206
Reduced cost method 207
How to write off the expenses of trading companies 208
Selling expenses 210
Selling expenses of manufacturing firms 210
Selling expenses of trading companies 211
Administrative expenses 213
Profit (loss) from sales 213
Account closing 90 "sales" 213
Terminology 214
Regulatory documents 214
Issues for discussion, tasks 215
11. PROFIT AND LOSS STATEMENT.
OTHER INCOME AND EXPENSES 217
Study Objectives for Chapter 217
Form of presentation of other income
and expenses 217
Profit and loss statement 217
Income from participation in other organizations 218
Income from joint ventures 218
Income from participation in other companies 218
Interest payable 219
Other income and expenses 221
Renting out property 221
Transfer of rights to patents 222
Sale of fixed assets 222
Provision for impairment of material
valuables 224
Reserve for doubtful debts 225
Fines and penalties 226
Reimbursable damages 226
Profit/loss of previous years, revealed
in current year 227
Donated property 227
Write-off of accounts payable 229
Exchange differences 230
Closing account 91 “Other income
and expenses” 230
Terminology 231
Issues for discussion, tasks 231
12. PROFIT AND LOSS STATEMENT
INCOME TAX 237
Study Objectives for Chapter 237
Form of submission of tax liabilities...238
Profit and loss statement 238
Income tax: conditional and actual 238
Permanent tax liability 240
Permanent tax asset 241
Deferred tax liabilities 242
Deferred tax assets 245
Terminology 248
Regulatory documents 250
Issues for discussion, tasks 250
13. STATEMENT OF CASH FLOW
RESOURCES 253
Study Objectives for Chapter 253
Cash flow statement -
what it is? 253
Cash flow from current activities 257
Cash flow statement 257
Funds received from the sale of products,
goods, works and services 257
Other income 257
Amounts used to pay for goods, works,
services 258
Amounts allocated for wages 258
Interest amounts
for debt obligations 259
Amounts used for tax purposes
and fees 259
Other payments and transfers 259
Movement of funds on investment
activities 260
Cash flow statement 260
Proceeds from the sale of fixed assets
funds and other property 260
Received dividends and interest 260
Other income 261
Amounts allocated for financial investments 261
Acquisition of property, plant and equipment (including profitable investments) and intangible
assets 261
Other payments 261
The movement of funds on the financial
activities 262
Cash flow statement 262
Cash flow result
behind reporting period 263
The magnitude of the impact of changes in the foreign exchange rate
currencies 263
Regulatory documents 263
Issues for discussion, tasks 264
14. APPENDIX TO ACCOUNTING
EXPLANATORY NOTE TO THE BALANCE
TO REPORTING 267
Study Objectives for Chapter 267
11 appendices to the balance sheet 267
Explanatory note 267
Information about the activities of the company 268
Extraordinary events 270
Business activity of the company 271
Changes in accounting policies 271
Financial activities 272
Investment activity 272
Related party information 272
Events after the balance sheet date 273
General provisions 273
Events that occurred as of the reporting date 274
Events that occurred after the reporting date 275
Terminology 276
Regulatory documents 276
Issues for discussion, tasks 277
15. ANSWERS TO PROBLEM 279

"Accounting in 14" days is one of the most popular books on accounting in Russia, which has gone through 12 reprints. The total circulation of the paper version is 135,000 copies.

The new edition of the book takes into account the increase in the VAT rate and all changes in accounting as of January 1, 2019.

Here is a unique study guide (three in one) that will allow you to master accounting in the shortest possible time and with pleasure! Here you will find a 14-section course with over 200 visual and entertaining examples, as well as over 100 problems with answers (see the detailed content of the book below in the menu "Contents").

In the book, everything is thought out to the smallest detail, so that you will be as pleasant and convenient as possible to work with it.

The book will be useful for both beginners and experienced accountants. Those who are just learning this profession can use it as a self-instruction manual, since the course starts from the basics and all the difficult points are considered with simple examples.

If you are already an experienced accountant, then you should also like this book, since all the material is based on the current regulatory framework, taking into account the latest changes in legislation. This will help you quickly update your previous knowledge without unnecessary time losses.

Current page: 1 (the book has 6 pages in total)

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S. Molchanov

Accounting for 14 days. Express course. New, 13th ed.

Painters S. Zamatevskaya, S. Zamatevskaya

Corrector N. Suleimanova

S. Molchanov

Accounting for 14 days. Express course. New, 13th edition. - St. Petersburg: Peter, 2019.

ISBN 978-5-4461-1286-9

© Piter Publishing House LLC, 2019

All rights reserved. No part of this book may be reproduced in any form without the written permission of the copyright holders.

From the author

Dear readers!

The book you hold in your hands is the result of my twenty years of thinking and experimenting in teaching accounting to students.

I was always surprised that most of my students considered accounting to be an extremely boring and difficult discipline. No less “discovery” was the fact that many students who already passed the basics of accounting and knew how to write postings did it purely mechanically, not at all understanding why certain accounts were used.

The reason for this attitude to the subject was revealed quite soon: I found most books completely untenable in terms of the logic of the presentation of the material, since they, as a rule, are not designed for beginners. They have a lot of wiring, but little explanation, and the examples are boring and cumbersome.

As I worked through each chapter of this book, I kept asking myself, “If this were a textbook that I was going to learn from for the first time, how should the material be presented in it so that I can understand it? In what order should chapters and sections be arranged so that it is easy for me to navigate?

As I created each case and problem, I thought, “Would it be fun for me to read and do them in class?” This is how Winnie-Pyatachok CJSC, the Superkastryulya production company, JSC Trading house Kota Basilio" and Al-Ad-Din's dry cleaners.

Don't be embarrassed apparent simplicity statements and frivolous examples and situations. Reaching up to last section, you will be convinced that the book discloses in detail the accounting of all major business transactions and drafting principles financial reporting. I hope you will really enjoy studying this not at all boring and not so difficult economic discipline.

I wish you pleasant reading and successful development of the subject!

Sergei MOLCHANOV

book structure

IN chapter 1 understands the differences between accounting, management and tax accounting. The concepts of fixed and variable costs are introduced. Explains the basic principles of calculating depreciation and profit zero, as well as compiling the main accounting forms reporting.

IN chapter 2 explains what the balance sheet of a newly created organization might look like. The concepts of assets are introduced, authorized capital and obligations and their classification is given. It also defines the basic rule for estimating balance sheet assets, and specifies the dates for compiling the balance sheet.

IN chapter 3 the rules for reflecting the so-called non-current assets in the balance sheet are analyzed in detail, which primarily include intangible assets and fixed assets. Particular attention is paid to the principles of determining the initial cost of non-current assets, as well as methods of their depreciation and revaluation. Here, the rules for reflecting construction in progress and long-term investments in balance.

IN chapter 4 explains the principles of reflection in the balance of the so-called current assets. FIFO and average cost methods are studied for writing off raw materials, materials and goods, as well as the principles of writing off deferred expenses and creating a reserve for bad debts.

IN chapter 5 the form of presentation of capital and reserves in the balance sheet is analyzed, the essence of retained earnings is explained, uncovered loss And reserve capital. It also explains in which cases additional capital arises and how it can be used by the organization.

IN chapter 6 we are talking about the obligations of the company, which are divided into two large groups, namely loans (credits) and accounts payable. Deferred income and reserves for future expenses and payments are also analyzed.

IN chapter 7 the essence of accounting accounts and their structure are analyzed, the concepts of "balance", "turnover" of the account are considered. The principle of double entry is explained in more detail. The final part of the chapter is devoted to the analysis of the accrual method and its difference from the cash method.

Chapter 8 is devoted to the analysis of the structure and content of the Chart of Accounts. Separately considered accounts for accounting capital investments, accounts production costs, accounts of settlements, accounts of financial results. The chapter concludes with postings for typical production and sales cycles.

IN chapter 9 the accounting of the process of selling by the company of its products (goods, services) is analyzed in the most detailed way. Special cases of sale are also explained, for example, sale under barter agreements, under intermediary agreements. The examples in the chapter illustrate sales accounting from beginning to end.

Chapter 10 explains the principles of accounting for expenses that form the cost of products sold (goods, services). Part of the chapter is devoted to two methods of cost reflection: methods of full and reduced cost. The accounting of commercial and administrative expenses, the determination of the result from sales are also analyzed.

Chapter 11 discloses the rules for accounting for other income and expenses, namely: interest; income from participation in other organizations; rental income and expenses; income and expenses; related to the sale of fixed assets; fines and penalties; losses of previous years; exchange rate differences. The costs of creating a reserve for doubtful debts are also analyzed.

IN chapter 12 explains the principles of reflection of income tax liabilities in accounting. The concepts of constants are introduced. tax assets and liabilities, as well as deferred tax assets and liabilities. Complex examples illustrate in the most detailed way the principles of calculation and reflection in the accounting of the above indicators.

Chapter 13 devoted entirely to the most important component financial statements- statement of cash flows. The cross-cutting example shows the sequence of generating this report and explains the components of all three main sections of the report.

IN chapter 14, which concludes the book, provides an example explanatory note reporting and explains what accounting policy organizations. The end of the chapter is devoted to the reflection in the reporting of events that occurred after the reporting date.

1. Accounting as a business function. Differences from other types of accounting

Chapter Study Objectives

1. Familiarize yourself with the purpose of accounting.

2. Consider the similarities and differences between accounting, management and tax types accounting.

3. Determine the levels of regulatory accounting.

Accounting is one of the oldest and most prestigious professions. One of the authors scientific justification accounting scholars consider Leonardo da Vinci's friend professor of mathematics Luca Pacioli. Experts put him on a par with Lomonosov, Copernicus, Descartes.

Purpose of accounting. Users of account information
Purpose of accounting

In the most general sense, accounting is understood as the process of collecting, reflecting and analyzing information that allows persons who use it to form informed judgments and make competent decisions.

Accounting is one of the ancillary functions of a business and does not directly contribute to cash flow. Nevertheless, the benefits of the operation of accounting units far exceed the costs of maintaining them. This benefit is determined by the adoption of rational economic decisions based on accounting and management accounting. If accounting information does not contribute to making such decisions, then collecting it is a waste of time and money, as will be said at the end of this chapter.

The accounting system includes the following components:

1) finding and collecting financial and economic information;

2) a systematic record of the collected information;

3) analysis and interpretation of the received information;

4) reporting.

Looking ahead, we note that accounting is focused primarily on the first, second and fourth components, and management - on the third.

Users of account information

Accounting data also serve to meet information needs various groups users:

Management (management) of the company - makes management decisions based on accounting information, plans commodity and cash flows controls the company's costs;

Investors - depending on the credentials received, determine whether they should buy, hold or sell shares of the company;

Banks and lenders - evaluate the degree of risk and the feasibility of providing loans to the company;

Suppliers - determine the firm's ability to pay bills on time;

State bodies - regulate the activities of the enterprise through taxation or allocation budget funds. It is also important to collect indicators for state statistics.

Each of the above user groups financial information have their own requirements for its content and construction. Therefore, there are three types of accounting:

Accounting;

tax;

Managerial.

Accounting and management accounting. Main accents

We will show the differences between accounting and management accounting using example 1-1 (for clarity and simplicity, all amounts will be indicated not in rubles, but in euros, without value added tax).

EXAMPLE 1-1

Basic accounting terminology

Suppose you visit a casino and win the equivalent of 5,700 euros, after which you decide to buy a car and get a job in a private taxi company. You buy a car for 5150 euros, pay another 60 euros for petrol, and you also buy an insurance policy for a year for 240 euros.

From an accounting point of view, you purchased a fixed asset (machine) for 5150 euros, spent 60 euros on current asset(gasoline), as well as made deferred expenses (paid for the policy) in the amount of 240 euros. After that, you have a current asset (money) in the amount of 250 euros. The result of the performed operations can be presented in the form of a table. 1-1.

Table 1-1. Simplified form of balance sheet

1 The assets of an organization in the most general sense are its property. Assets can be current if they last less than one year (gasoline) and non-current if they last more than one year (car).

Let's continue Example 1-1 in the context of management accounting.

EXAMPLE 1-2

Classification of expenses into fixed, semi-fixed and variable

So, you are driving your car. What's next?

Let's say that you have signed a contract with a private taxi company, according to which you become its employee for 25% of the revenue you receive (defined as 0.2 euros per 1 km). In addition, you will have to pay 50 euros per month for renting a radio transmitter, as well as pay for the repair and maintenance of the car yourself (approximately 250 euros per year).

It is easy to see that some costs will increase along with the increase in vehicle mileage. Fuel consumption is a good illustration of these costs, being high when there is a high volume of travel and relatively low during hours of relative inactivity. These are the so-called variable costs, which increase or decrease in direct proportion to the growth or decrease in the volume of business.

Other expenses, on the contrary, will be unchanged (or almost unchanged). So, the cost of renting a radio transmitter does not depend on the mileage traveled by the car. This is an example of fixed costs.

Therefore, from the point of view of management accounting, which is primarily related to the behavior of costs, all expenses of your business will be divided into:

1) permanent and conditionally permanent, which include:

Radio transmitter rental;

Repair (this type of expense depends on the mileage of the car, but still not to the same extent as the cost of gasoline. Therefore, this expense is classified as conditionally permanent);

Insurance;

Depreciation (explained in example 1-3);

2) variables, which include:

Fuel;

Taxi depot payment.

In example 1-1, the car is shown in accounting as a fixed asset. Let us explain that fixed assets in accounting are understood as property that has a material form, which the enterprise intends to use for a period exceeding 1 year. Property that is not intended for such a long-term use (for example, gasoline) is classified in accounting as current (current) assets. What is depreciation in accounting?

EXAMPLE 1-3

The concept of depreciation

The initial cost of the car in accounting is equal to the cost of its acquisition - in our case, 5150 euros. Let's assume that you will operate the car for five years, after which you will sell it for parts for 150 euros. This means that the loss in value of the car over the years will be 5000 euros (5150 - 150). Such a loss in the value of a fixed asset in accounting is called its depreciation or depreciation. In accounting, depreciation (amortization) of the car will be 1,000 euros annually.

Car owners know that a new car depreciates faster than a used car. in real life it would be wrong to assume that every year the car becomes cheaper by the same amount equal to 1000 euros. However, in accounting linear method straight-line depreciation (amortization) is the most popular because of its simplicity.

If at the end of its useful life you fail to sell the machine for 150 euros, then the depreciation for the fifth year will be 1150 euros (1000 + + 150), where 150 euros is an incorrect estimate of the value of a possible sale.

Let's return to management accounting and see how profitable this business promises to be for you and how soon you can recoup the costs incurred.

EXAMPLE 1-4

Classification of expenses, zero profit point

As mentioned above, from the point of view of management accounting, all expenses are divided into two categories:

1) permanent And conditionally permanent, including:

Rent a radio transmitter - 600 euros per year (50 euros × 12 months);

Repair - 250 euros per year;

Insurance - 240 euros per year;

Car depreciation - 1000 euros per year (see example 1-3). Total fixed and semi-fixed costs: 2090 euros per year;

2) variables per 1 km of useful run, including:

Fuel (assume that its consumption is 0.06 euros per 1 km of useful run);

Payment to the taxi company - 25% of the revenue, or 0.05 euros (0.2 euros × 25%).

Total variable costs: 0.11 euros per 1 km of useful run. So, receiving from the client 0.2 euros for 1 km of useful run, we know that 0.11 euros goes to cover variable costs, and 0.09 euros - to cover fixed and semi-fixed costs.

To determine the break-even point, you need to calculate annual amount all expected fixed and semi-fixed costs in euros and divide it by 0.09.

The result is the number of kilometers that the car must travel before the fixed, semi-fixed and variable costs pay off (zero profit point). In our example, the zero profit point is 23,222 km (2090: 0.09).

This means that when a car with passengers travels 23,222 useful kilometers, for each of which you will be paid 0.2 euros, the revenue received will be equal to the sum of all business costs, i.e. the point of zero profit is reached. Starting from the 23,223rd kilometer, the business will become profitable.

Let's go back to accounting and see what you will have at the end of the first year, provided that your car has clocked up 20,000 km of useful mileage.

EXAMPLE 1-5

Gains and losses report. Cash flow statement

Let's calculate your profit for the first year of operation (Table 1-2).

Table 1-2. Simplified form accounting report income statement, euro

Now let's calculate the amount of your money at the end of the year (Table 1-3).

Table 1-3. Simplified form of the accounting statement of cash flows, euro

From Table. 1-3 you can see that your funds according to accounting data have increased from 250 to 1200 euros. From this we can conclude that things are going well, since there is an increase cash. However, from the calculation of profit, as well as from management accounting data, it can be seen that the point of zero profit (23,222 km) has not yet been reached, i.e. business is still unprofitable.

These seemingly contradictory conclusions are due to careful consideration of all accounting data, and not just information on cash growth. The cost of the car for the first year decreased in accounting by 1000 euros, insurance (240 euros) was also written off as expenses. You do not have to bear any additional cash costs. From here, it becomes logical to increase cash with a general unprofitability of the business. In summary, it looks like this:

That is, the growth of funds for the first year was not enough to compensate for the wear and tear of the car and writing off insurance as expenses.

And now let's compare the property of your business at the start and after a year of operation (Tables 1-4).

Table 1-4. Simplified balance sheets

* Based on the assumption that the minimum supply of gasoline is 60 euros.

So, the following information was presented in accounting:

1) about the property (assets) of the business and about the sources of its funds (that is, about who made investments in the business). This information is presented in the form of a table for specific dates (so-called reporting dates) and is called the balance sheet (see tables 1-1 and 1-4);1

2) on the profit or loss of a business for a certain period (in our example, for a year). Unlike the balance sheet, which is prepared on a specific date, the income statement (see Tables 1-2) includes data on the income and expenses of the business on a cumulative basis;2

3) on cash flow business (see Tables 1-3). As discussed above, cash inflows and outflows do not necessarily match a business's income and expenses, and an increase in cash does not always mean that the business has been profitable.

The above three reports ( balance sheet, income statement, cash flow statement) are the main ones in accounting. It would not be an exaggeration to say that these reports are the main result of the activities of an accountant in any organization. Undoubtedly, accounting data is of high value, especially for investors, creditors, government agencies(i.e. external users). But is this data enough for efficient and effective business management? No, these data are not enough.

In focus management accounting turned out to be:

1) division of expenses of the organization into permanent And variables. For an ordinary accountant, such a classification does not matter much, since his task is to correctly determine the total amount of expenses. For a specialist in the field of management accounting, this is the starting point for analysis, because the construction of short-term business development plans depends on the ratio of fixed and variable costs;

2) determination of the share of variable costs in revenue per unit of goods (services), in this case, per 1 km of run. This value is of fundamental importance for correct pricing. We have to admit that in example 1-2, the price per 1 km of travel was unreasonably low, since the bulk of the proceeds went to cover only variable costs;

3) zero profit point, which allows you to calculate whether it is worth starting a particular business at all. So, in example 1-4, buying a car for profit was unreasonable, since the zero profit point turned out to be unattainable.

Thus, the point of zero profit is a kind of mark, falling below which threatens the business with ruin. A preliminary calculation of this point allows you to abandon dubious projects before you start investing in them.

Thus, management accounting data is primarily needed by the management and managers of the organization (in other words, internal users) to manage the company. With their help:

Short-term and long-term plans, predictive budgets of the organization are developed;

Pricing decisions are made;

Evaluation and control of the organization's activities are carried out;

The organization's resources are allocated;

A search is being made for ways to save costs and increase the competitiveness of the organization;

Efficiency of activity of divisions of the organization is estimated.

In summary, we can say that management accounting data is future-oriented and is designed to help managers within the organization make operational decisions on a wide range of economic issues, while accounting data is mainly of interest to external users, as it reflects the results of the organization's activities that already had place in the past.

You can read more about the theory and practice of management accounting in the book: S.S. Molchanov "Management accounting for 14 days".